331 10 3494 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3606 Title A name given to the resource CORRELATION OF KI-67 PROLIFERATIVE INDEX WITH BIOLOGICAL CHARACTERISTICS OF INTRACRANIAL TUMORS Author Author Zejnelagić, Azra Abstract A summary of the resource. INTRODUCTION: The biological behavior of intracranial tumors is associated with the main histopathological characteristics of neoplastic tissue and refers to the presence of mitosis, vascular proliferation, hyperhromasia sails and necrosis. The proliferation of tumor cells can be quantitatively assessed by measuring Ki-67 proliferative (lebeling) index. Various studies have shown the existence of a significant correlation between Ki-67 proliferation index and the biological behavior of intracranial tumor, its grade, tendencies to recurrence and recidive. HYPOTHESIS: High Ki-67 proliferative index indicates a tendency for recurrence and recidive of radically resected intracranial tumors. METHODS AND MATERIALS: This study enrolled 40 cases of intracranial tumours which include the benign extrinsic intracranial tumors and malignant intrinsic intracranial tumours. Immunohistochemical analysis was performed for staining of biopsies. Pearson’s chi square test was used to determine statistical correlation between Ki-67 and recurrence and survival of tumour. RESULTS: We found a statistically significant correlation between the biological behavior of intracranial tumors and Ki67 index, and we determined that the high percentage of Ki-67 index in malignant neoplasms can be grounds for anticipation of their postoperative index. Keywords: Intracranial tumors, Ki-67, Recurrence, Recidive, Proliferation, Neoplasmas Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Thesis NonPeerReviewed QR Microbiology https://omeka.ibu.edu.ba/files/original/4f158fc8284361a7c1892871881ab11c.pdf 5878bb8230461564514e6e8128722f23 PDF Text Text TÜRK DİLİ VE EDEBİYATI TARİHİNDE MEHMET AKİF’İN BALKAN HARBİ DUYUŞU Nesibe YOLBİR* Fatih ORDU** Özet Türk edebiyatında Balkan coğrafyası, edebî ve kültürel manada karşılıklı etkileşimlerin olduğu bir saha olmuştur. Osmanlı Devleti ve Balkan halkları arasındaki etkileşimin dil-edebiyat başlıklarıyla sınırlı kalmadığı, 11 ve 12. yüzyıllarda başlayan sürecin 14. yüzyıla gelindiğinde sosyal hayattan mimariye kadar geniş sahalara yansıdığı görülür. Batı’da Rönesans, reform, sanayi inkılabı gibi adımların ardından Avrupa’nın 19. yüzyılda çok uluslu toplumlara karşı geliştirdiği Batılılaşma ve milliyetçilik temalı ideolojik yapılanmalar sonucu, Osmanlı Devleti ve Balkan halkları arasındaki kültürel etkileşim yavaş yavaş azalmaya başlar. Ancak Balkanlar, 19. yüzyılın tüm ayrıştırmacı politikalarına rağmen Selanik merkezli Genç Kalemler Dergisi ve daha birçok siyasi yönü ağır basan Türkçe dergiler ile Anadolu’daki edebî gelişmelere ve yenileşmelere sahne olmaya devam etmiştir. Genç Kalemler Dergisi’nin etrafında toplanan devrin Türkçülük hareketini yürüten sanat ve fikir adamları, Ziya Gökalp ve Ömer Seyfettin öncülüğünde dilde sadeleşme gayesiyle Yeni Lisan Hareketi’ni başlatırlar. Bu dönemde, Yeni Lisan Hareketi’nin Türkçülük düşüncesine dâhil olmadan sadeleşme yanlısı eserler veren iki isim daha karşımıza çıkmaktadır; Mehmet Akif Ersoy ve Süleyman Nazif. Dönem itibariyle Osmanlı Devleti’nin çöküş süreci ve bayraktarlığı altındaki İslam ve Doğu medeniyetlerinin parçalanmışlığı nedeniyle tek bir millet kimliği altında bulunmadan umumi değerlendirmelere duyulan ihtiyaç, özellikle Mehmet Akif’in söylemlerinin tetkik edilmesini gerekli kılmıştır. Çalışmamız kapsamında, Türkçülük fikrine dâhil olmadan dilde sadeleşme akımı taraftarı eserler veren Mehmet Akif’in, Balkan Savaşları dolayısıyla eserlerinde ortaya koyduğu toplumsal aksaklıklar okurun metne yüklediği anlamı merkezine alan “alımlama estetiği kuramı” kapsamında yapılandırılmıştır. Anahtar Kelimeler: Türk Edebiyatı, Akif’in Söylemleri, Batılılaşma, Milliyetçilik Akımı, Başkalaşım 1 *Yüksek Lisans Öğrencisi. International Burch Univercity,Türk Dili ve Edebiyatı Öğretmenliği /Bosna Hersek. **Yrd. Doç. Dr. Murat Hüdavendigar Üniversitesi,Türk Dili ve Edebiyatı Bölümü/ Türkiye-İstanbul �THE PERPECTION OF MEHMET AKİF ABOUT BALKAN WAR IN HISTORY OF TURKISH LANGUAGE AND LITERATURE Abstract In the history of Turkish Language and Literature, it has been qualified interactions in the Balkans in terms of literature and culture. Interactions between the Ottoman Empire and the Balkan States shows some developments in the fields of customs, traditions and architect in the 14th century. In the 19th century, Europe has developed ideological approach against multinational societies in terms of westernization and nationalism, after some milestones in the West such as Renaissance, Reform and Industrial Revolution. As a result of these developments in the West, 8-9 centuries-old cultural interactions between the Ottoman Empire and the Balkan States slowly begins to decline. However, despite all these discriminative policies of the 19th century, Thessaloniki based “Genç Kalemler” magazine and other Turkish magazines, overriding political aspect, continue to improve in the Balkans. Intellectuals who gathered around the “Genç Kalemler” magazine start the New Language Movement under the leadership of Ömer Seyfettin and Ziya Gökalp in an attempt to simplification of the language. During this period, there are two supporters of simplification without including the idea of Turkism; Mehmet Akif Ersoy and Süleyman Nazif. Because the Ottoman Empire is in the collapse period and the Islamic and Eastern civilizations under its flag begin to fragment, the need for public evaluation without a single nation identity requires the handling of Mehmet Akif discourse. In the present study, the works of Mehmet Akif, a supporter of simplification of language without including the idea of Turkism, about social deficiencies because of the Balkan wars were evaluated. The present study aims to evaluate these topics under the “reception aesthetics theory”. Key Words: Turkish literature, Mehmet Akif discourses, Westernization, Modernism, Nationalist movement, Metamorphosis �Giriş Balkanların Türk dili ve kültürü ile tanışması, XI ve XII. yüzyıllarda Peçenek, Uz ve Kuman Türklerinin Balkan coğrafyasına yerleşmesiyle başlar. Balkan coğrafyasında Türk kültürünün, edebiyatı ve dinî-tasavvufi düşünce sistemiyle etkin bir hâle gelmesi ise XIII. Yüzyılda, Moğol istilasından sonra Sarı Saltuk ve takipçisi birçok Türkmen aşiretinin Balkanlara yerleşmesiyle gerçekleşir. XIV. yüzyılda, Balkanlar’da karşımıza çıkan tablo; yaşama biçimleri, gelenek ve görenekleri, kültürleri, hamam, medrese, tekke, türbe, cami gibi mimari eserleriyle Osmanlı etkisinin iyiden iyiye hissedildiği Balkan toplumudur. İki kültür arasındaki bu etkileşimi; yalnızca 1389 Kosova Savaşı ile Türklerin Balkanlara hâkim olması üzerine bine etmek yanlış olabilir. Milli ve manevi değer yargıları dâhil olmak üzere karşılıklı pek çok kültür alışverişinin bir sonucu olarak doğan ortak değer yargılarını yabana atmamak gerekir. Bu bakımdan Balkan Türk edebiyatı, Türk edebiyatının yanı sıra Balkanlardaki ulus ve halkların kültür ve edebiyatlarından da yararlanarak ifade ve dil imkânları bulmuş ve bir sentez dâhilinde gelişmiştir. (Artun, 2000). Balkan halklarıyla Türk halk kültürünün kurmuş olduğu bu özdeşim, sırasıyla Rönesans, reform, sanayi inkılabı gibi aydınlanma devri olarak adlandırılan başkalaştırma süreciyle 19. yüzyılın çok kültürlü toplumlarına karşı uygulanan batılılaşma ve milliyetçilik söylemleri neticesinde zayıflamıştır. Ancak Balkanlar o dönemde, Selanik’te çıkan Genç Kalemler Dergisi’nin yanı sıra siyasal yönü ağır basan birçok Türkçe dergi ile de Anadolu’daki Türk edebiyatı gelişmeleri ve yenileşmelerine sahne olmuştur. (Artun, 2000) Sinesinde var olan Türk edebî gelişme ve yeniliklerini besleyen Balkan topraklarında Selanik merkezli Yeni Lisan Hareketi gelişmeleri sonrası Türkçülük akımına dâhil olmadan sadeleşme taraftarı eser veren Akif’in, Balkan Savaşları sürecine yönelik yazmış olduğu eserlerinde yer alan hususlar nelerdir? Dün, bu gün ve yarın adına tüm İslam âlemi ve hususiyetle OsmanlıBalkan kültürlerinin ilerleyişine ışık tutucu uyarıları nasıl değerlendirilmelidir? Öncelikli olarak Akif, bir toplumun, kültürün ve bireyin “leş” olmaması gerektiğini vurgulamaktadır. Leş nedir? Leş bu hayattaki canlılığı sona erdikten sonra olması gereken yerde bulunmayan cesedin hava, su, ziya gibi dış etkenlere maruz kalarak çürümesi neticesinde oluşan kokuşmuşluğu ifade eder. Akif bir kültürde, bir toplumda yahut bireyde başlamadan bitmesi, asıl mecrasına yönelmesi gereken özelliklerle başa çıkılamadığı takdirde ortaya böcek-leş-me, ceset-leş-me, harabe-leş-me’nin çıkacağını üstüne basa basa söylemektedir. �Mehmet Akif, 1908 Meşrutiyetinden Balkan Savaşı öncesine kadar olan dönemi; yönetim, siyasal kadro, mütefekkir sınıf ve toplumun yaşadığı derin karmaşayı salt bir İslam birliği görüşü ile değil bilakis sömürgecilik karşıtı, anti-emperyalist bir mücadele tutumu ile ele aldığı “Süleymaniye Kürsüsünde” dillendirmiştir. “Hakkın Sesleri”nde, Mütareke Döneminin karanlık, baskılı ortamında kökleşmiş fikirleri, önemli teşbih ve çağrışım kalıplarını kullanarak sindirilmiş ıstıraplar ve daraltılmış küçük sahneler eşliğinde bireysel acıları, toplumsal olanla yer değiştirerek külli bir dil ile anlatmıştır. “Fatih Kürsüsünde” camilerde yapmış olduğu vaazların üstünde tasavvur edilmiş, kurgulanmış metin yapısıyla aktif bir düşünce sistemi oluşturmuştur(Ersoy, 2011). Bu üç eserinde yoğunlaşmış olduğu hastalıklı dokular başlıca şu şekilde sıralanabilir: - Taklit; Modernizm çarklısı - Dinsizlik Herzesi; Garbın efkârı umumiyesi için! - Tembellik; Ataletin mülevves teressübatı bütün! - Cehalet; Vücudun yarası, erbabı-ı tefekkür ile açık avamın arası - Ahlaki hassasiyetlerin kaybı! Atalet, taklit, dinsizlik, cehalet, ahlak kaybı, gibi hastalıklı dokulara tüm İslam âleminin genelinde değindikten sonra Osmanlı Türk toplumu üzerinde hassaten durması, bu sıkıntıları Balkan Savaşı dolayısıyla yineleyerek eserleştirmesi, İslami ve insani kimlik açısından Balkan ve Osmanlı kültürüne tayin edilmiş bir vazifeyi hissettirmektedir. Bu vazife, bereketli toprakları, coğrafi ve kültürel konumları açısından Balkanlar ve Osmanlı’ya tarihin taksim etmiş olduğu dün, bu gün ve yarında devam edecek olan bir vazifedir. Böyle bir vazifenin Mehmet Akif’in lisanından tarihin sayfalarına kazınması düşüncelerimizi doğrular niteliktedir. Başlıca ele aldığımız sorunları Akif’in perspektifinden bu güne taşıyarak incelediğimiz takdirde yerinde ve kazanımları olan bir değerlendirme olacağını düşünüyoruz. Mehmet Âkif, Balıkesir Darülfunu’nunda bir öğrencinin sanat sanat içindir görüşü hakkındaki fikrini sormasına yönelik şu cevabı vermiştir: “O sözler yeni değildir. Onlara ittiba eden kimse yoktur. Şarkta, garpta yetişmiş meşahirin muhalled eserleri tedkik edilince görülür ki her biri, her yazdığı eserinde mutlaka bir gaye takib etmiştir. Demek ki sanat mutlak değildir. Mademki “sanat sanat içindir” düsturunun ortaya atılmasına rağmen hiçbir edib, hiçbir şair bir maksad gözetmekten kendini kurtaramıyor; o hâlde bu düstur artık iflas etmiş demektir. Kezâlik, mademki bu düsturların hükmüne tebaiyet edilemiyor, sanat mukayyed kalıyor, öyleyse sanatı birtakım hasis emellere, sefil ve müstekreh maksatlara alet edilmektense ulvi, �pak, asil, necip duygulara, düşüncelere vasıta kılmak elbette daha makul bir hareket olur.” (Çantay, 2009) Mehmet Akif, İslamcı kimliği ile İslam birliği için çabalayan büyük şair nitelemesi ya da Batı karşıtlığı ile medeniyet düşmanı nitelemesi şeklindeki dar kalıpların çok ötesinde entelektüel bir düşünürdür. Akif’in zekâsı ve analitik düşünme sisteminin yapı taşları; Fransızca dersi aldığı Baytar İbrahim Bey, Pasteur’un “mikrop kültürü” ilmini bizzat kendisinden öğrenerek ülkemize getiren bakteriyoloji öğretmeni Rıfat Hüsamettin Paşa, Ey Halk Uyan ve Sultan Abdülhamit’e gibi şiirleri ile taraftarı olduğu düşüncesini ortaya koyan edebiyat hocası İsmail Safa, çocukluğundan beri elinden düşmeyen doğulu şair Sadi-i Şirazi ve Batılı şairlerden Victor Hugo, Lamartine gibi kendine yakın bulduğu düşünce ufukları sayesinde şekillenmiştir. Böyle yapıtaşlarına sahip bir beden, içerisinde mukayeseleri ve geniş perspektifi ile gayesi bulunan bir kimlik barındırabilirdi ancak. Belli bir maksat uğruna ele aldığı aksayan yönleri, sadece eleştirel bir tavır ile değil bir çözümleme sistemi içerisinde değerlendiren Akif, ortaya koyduğu tablo ile iyileştirmeyi hedeflemektedir. Var olan problemlerin nedenleri ve sonuçları üzerinde durup geçmiş hataları ve gelecek sıkıntıları tespit etmiş; bireylerin, toplumların, kültürlerin ve insanlığın yeni bir hatadan korunması için çabalamıştır. Bizde çalışmamız kapsamında öncelikle nedenleri daha sonra sonuçları ele alacağız. Bu eksende ele aldığımız eserleri incelediğimizde çalışan, üreten Batı karşısında tembellik göstermenin, aklın ziyası hükmündeki ilimden uzak kalıp cehalete düşmenin başkalaşım içerisinde dinî ve ahlaki hassasiyetleri kaybederek öğütülmeye neden olduğunu Akif’in diliyle görmekteyiz. İslam Medeniyetlerinin ve Doğu Toplumlarının Kendi İçinde Yer Alan Milli, Kültürel ve Dini Öze Yabancılaşması I. Tembellik; Ataletin Mülevves Teressübatı Bütün! “Zaman zaman görülen ahiret kılıklı diyar; Cenazeden o kadar farkı olmayan canlar; Damarda seyri belirsiz, irinleşen kanlar; Sürünmeler; geberip gitmeler; rezaletler; �Nas1bi girye-i hüsran olan nedametler; Harab olan azamet, tarumar olan ikbal; Sukut-i ruh-i umumi, sukut-i istiklal; Dilencilikle yaşar derbeder hükümetler; Esaretiyle mübah! zavallı milletler; Harabeler, çamur evler, çamurdan insanlar; Ekilmemiş koca yerler, biçilmiş ormanlar; Durur sular, dere olmuş hela-yı cariler; Isıtmalar, tifolar, türlü mevt-i sar1ler; Hurafeler, üfürükler, düğüm düğüm bağlar; Mezar mezar dolaşıp hasta baktıran sağlar... Ataletin o mülevves teressübatı bütün!”( Fatih Kürsüsünde) Konargöçer bir toplumdan gayret ve azim dolu mücadeleler sonucu doğan imparatorluğun şimdiki hâli, objektif bir betimleme ile ortaya koyulmuştur. Bu tablo, gerçekçi bir tutum ile değerlendirildiği takdirde dönemin doğu toplumlarının ve İslam devletlerinin içerisinde bulunduğu ataleti vurgulamanın yanı sıra çözümünü de beraberinde sunmaktadır. Hurafelerden kurtulup, ekilmemiş topraklar işlenip başkasından ümit etmeyi âdet edinmiş dilencilik kisvesinden kurtularak geleceğin yeniden tayin edilebileceğini söylemektedir. II. Mücahit Garp - Atıl Şark “Bakın mücahid olan Garb' a şimdi bir kerre. Havaya hükmediyor kani' olmuyor da yere. Dönün de atıl olan Şark'ı seyredin. Ne geri! Yakında kalmayacak yeryüzünde belki yeri! �Nedir şu bir sürü fenler, nedir bu san'atler? Nedir bu ilme tecelli eden haK'ıkatler? Sefineler ki tarar kıt' a kıt' a deryayı; Şimendüfer ki tarar buk'a buk'a dünyayı; Şu 'un ki berke binip seslenir durur ovada;”(Fatih Kürsüsünde) İlim ve sanat ile iştigal eden Batı, çalışmalarının karşılığını, kendilerine tecelli eden hikmet ile havada uçan balon, kıtalar arasında gezinen gemi, bir uçtan diğer uca varan tren şeklinde almaktadır. Gayesini unutmuş, varlığı atalete bulanmış Doğu ise vücudun hayatı hükmündeki kan hücreleri irinleşmiş bir hâlde sürünmektedir. Harabeleşmiş bir yurtta hurafelere gömülmüş, ekmesi gereken toprağı unutmuş türlü türlü hastalıklarla uğraşmaktadır. III. Cehalet; Vücudun Yarası, Erbabı-ı Tefekkür İle Açık Avamın Arası “Sizde erbab-ı tefekkürle avaının arası Pek açık. İşte budur bence vücudun yarası. Milletin beyni sayarsak mütefekkir kısmı, Bilmemiz lazım olur halkı da elbet cismi. Bir cemaat ki dimağında dönen hissiyyat, Cismin a'sabına gelmez, durur aheng-i hayat; Pelcin a'razını göstermeye başlar a'za. Böyle bir bünye için vermeli her hükme rıza.” Mütefekkir geçinenler ne diyor siz de bakın: "Medeniyyette tealisi umümen Şark'ın, Yalınız bir yolu ta'kib ederek ka-bildir; Başka yollarda selamet gözeten gafildir. Bakarak hangi zeminden yürümüş Avrupalı. Aynı izden sağa, yahut sola hiç sapmamalı �Duygular çıkmalı hep aynı kalıptan;(Süleymaniye Kürsüsünde) İslami yahut milli bir taraftarlık gözüyle değil hakikat gözüyle değerlendirmelerde bulunan Akif, tüm bu tembellik hâlinin bir sonraki adımda cehalet olarak karşımıza dikildiğini verilen dizelerle aktarmaktadır. Yenilenmek ve gelişmek için gerekli olan adımları atmayan milletler artık sadece gördüğünü taklit edebilen mekanizmalara dönüşmüştür. Gelinen son nokta, kendisini aydın olarak nitelendiren kesimin yönlendirmesi ile bile isteye bir başkalaşımı kabul etmektir. Bu noktadan itibaren İslam medeniyetlerinin ve Doğu toplumlarının kendi içlerinde yer alan milli, kültürel ve dinî öze uygun olmayan tüm bu başkalaşımların nasıl bir yabancılaşmaya dönüştüğünü inceleyeceğiz. İncelemelerimiz esnasında Batı kaynaklı ideolojik yapılanmalar ile ortaya çıkan durumlar Doğu medeniyetleri için olduğu kadar Batı medeniyetleri adına da incelenerek “Taklit; Modernizm Çarklısı”, “Dinsizlik Herzesi Garbın Efkârı Umumiyesi İçin”, “Ahlaki Hassasiyetlerin Kaybı” gibi başlıklar altında evrensel sorunlara değinilmeye çalışılacaktır. Batı Kaynaklı İdeolojik Yapılanmalar Sonucu Gelişen Başkalaşımın Bir Başkası Olan Doğu Medeniyetleri ve Kendisi Yani Batı Medeniyetleri Açısından Değerlendirilmesi I. Taklit; Modernizm Çarklısı “Ne yapsa Avrupa, bizlerce asi olan hareket: "O halde biz dahi yaptık!" deyip hemen taklid. Bu türlü bir yenilikten ne hayr edersin ümid?”( Fatih Kürsüsünde) Hasta ama hâlen canlı, müdahale edilebilir bir kültürün olabilmesi için “başkalaşım içerisinde öğütülmenin” son bulması en önemli adımdır. Böyle bir adımı atmak istediğimizde karşımıza ilk olarak milli ve İslami anlamda öz kimliğini muhafaza edememe çıkmaktadır. Bir adım daha ileriye gittiğimizde ise Batı’da Rönesans-reform-sanayi inkılabı gibi aşamaları ile aydınlanma devri gelişmeleri altında modernizm çarklısının işlediğini görmekteyiz. Modernizm dediğimiz çarklının, başkalaştırma sistemi hakkında Fransız sosyolog Alain Tourane’nin “Modernliğin Eleştirisi” adlı eserinde yer alan “Her şeyden önce kendisini bir kutsal vahiye ya da ulusal bir öze uygun olarak örgütlemek ve bu yönde eyleme geçmek �isteyen bir toplumu modern olarak nitelemek olanaksızdır.” (Tourane, 2010) tespiti önemli bir noktaya değinmiştir. Aydınlanma devrinin bir alt başlığı olarak Batı’ya ait modernlik ideolojisi üzerinde terimsel manada yapılacak olan yüzeysel bir değerlendirme sonucunda ele alınması gereken bir karanlık kavramıyla karşılaşırız. Batı medeniyetleri ise bilimsel ve teknolojik gelişmelerin yanı sıra aklın ve bireyin üstünlüğü odaklı kültürel yapılanmaları ile kendi buldukları karanlığa savaş açmış durumdadır. Öte yandan toplumsal hiyerarşi sistemini kurgulamakla kalmayıp kendilerini zirveye yerleştiren Batı medeniyetleri, gelişmesine izin vermediği Doğu medeniyetleri karşısında emperyalist-kapitalist ideolojik bir yapılanma ile öğüterek başkalaştırma yolunda ilerlemektedir. Tam bu noktada aktif olarak Doğu’nun geri kalmışlığı sorununa analitik bir biçimde yaklaşan Akif, dinsel kimliği ile sorunun İslami ve felsefi zeminine inmekte, şiirsel bir üslup ile güçlü bir şekilde sosyolojik, psikolojik, tarihsel çözümlemeler yapmaktadır. Batı’yı; bilim ve tekniği, emperyalizmi ve düşük ahlaki yaşamı ile sacın üçayağı şeklinde değerlendiren Akif, Batı’nın bilim ve tekniğine olumlu bakarken ahlaki yozlaşmalarından ve sömürgeci uygarlık anlayışlarından uzak durulması gerektiğini kat’i bir dil ile belirtir. (Aydın, 2008) Bunların birçoğu tahsil eder İngiltere' de; Sonra dindaşlarının ruhu olur, kalbi olur, Çünkü azminden, ölüm çıksa, o dönmez, sokulur. Öyle maymun gibi taklide özenmek bilmez; Hiss-i milliyyeti sağlamdır onun, eksilmez. Garb'ın almışsa herif, ilmini almış yalnız, Bakıyorsun: Eli sanatlı, fakat tırnaksız! Fuhşu yok, içkisi yok, himmeti yüksek, gözü tok; Şer' -i ma'suma olan hürmeti bizlerden çok.”( Hakkın Sesleri) Yaşadığı toplumsal koşulların da etkisiyle emperyalist sistem konusunda oldukça duyarlı olan Akif, emperyalizmin Doğu’nun parçalanmışlığı üzerindeki etkin rolünü görmekle birlikte sağlam bedene mikropların ilişememesi gibi halk zayıf düşmeden emperyalizmin nüfuz edemeyeceğini de vurgulamaktadır. (Aydın, 2008) “Eğer vücudunu bir parçacık gözetseydin; �Eğer taharet-i vicdana dikkat etseydin; Bu hale gelmeye kalmazdı orta yerde sebep. Batak da, bit de o murdar ataletinden hep!”( Fatih Kürsüsünde) Mehmet Akif, içinde bulunduğu coğrafya dolayısıyla tüm bu emperyalist sistemin nüfuzu, düşük ahlaki yapı, insanları köleleştirmeyi esas alan sömürge sistemi gibi yanlışlığını vurguladığı hususları, batılılaşma çatısı altında değerlendirmektedir. Doğu’da olana uymayan Batı’dan gelmiş yapıları eleştirmektedir. Peki, modern Avrupa’nın kendi içerisinde gelişen bu sistem, Batı kültürü tarafından nasıl duyumsanmıştır? Tüm bu sıkıntılar sadece “başkası” olan Doğu medeniyetleri için mi geçerlidir? “Sevgili okuyucularım, sizin dinlemek isteyip istemediğinizi bilmem, ama şimdi niçin bir böcek bile olamadığımı anlatmak istiyorum. Şunu bütün ciddiyetimle belirteyim, pek çok kez böcek olmayı istedim. Ne yazık ki buna bile erişemedim.” (Dostoyevski, 1864) Gerçek dünyadan kendini soyutlamış buna zorunlu kalmış bir kişinin iç çatışmaları ve hezeyanlarını ana eksen olarak belirleyen “Yeraltından Notlar”ın, Çernişevski’nin “Nasıl Yapmalı” adlı ütopik sosyalist eserine bir nevi cevap olarak yazıldığı kabul edilir. Âdeta Dostoyevski’nin Rus aydınına karşı seslendirdiği haklı sitemleridir. Sitemlerinin gerisinde ise romanına sinen kötümserce eleştiri, Dostoyevski’nin “Rusluk” olarak tanımladığı Batı hayranlığına karşı gelişmiştir. Batılılaşma sorununu bir şekilde ele alan veya ona dokunan tüm anlatıların ortak noktası olarak Çernişevski’nin “Nasıl Yapmalı”, Gogol’un “Palto” gibi yapıtlarında batılılaşma ve modernizasyonun Rusya’da şehir olarak temsilcisi olan Petersburg mekân olarak seçilmiştir. Nitekim Dostoyevski de bir sonraki romanı “Suç ve Ceza”da, mekân olarak Petersburg’u seçer ve “Yer Altından Notlar”da değindiği böceklik problemine geri döner. “Kapitalizmin öğüten çarkı karşısında sıradanlaşma ve yığınlaşma ile insana yeryüzünde kaçacak yer bırakmayan bu sisteme karşı Dostoyevski, Avrupa kültüründen bir şeyler kapan halkın özünden kopmuş, Rus toplumuna yabancılaşmış on dokuzuncu yüzyıl Rus aydınlarının sızlanmalarını ele alır. Kâbusu böcek olmak olan yüzyılın rüyası ise Suç ve Ceza’da bir Napolyon, Delikanlı ’da olduğu gibi bir para babası olmaktır. 1860 ‘lı yıllarda bir değersizleşme korkusuyla gün yüzüne çıkan böcekleşme, 1915 yılında Franz Kafka/ Dönüşüm �adlı eseri ile bir korkudan gerçekliğe dönüşmüş ve Gregor Samsa bir sabah yatağında gözlerini devcileyin bir hamamböceği olarak açmıştır. (Gürbilek, 2011) Hayat bulmuş Kafka’nın böceğine, bir vahşetin habercisi olarak bakmamız için ise birçok sebep vardır. Örneğin Kafka’nın ölümünden 15 yıl sonra Naziler tarafından Çekoslovakya’nın işgali sonucu toplama kamplarında 3 kız kardeşi öldürülmüştür ve tüm bu insanlık dışı eylemleri esnasında Naziler, Çingeneleri ve Yahudileri ortadan kaldırırken bunu Kafka’nın kullandığı sözcükle bir haşere (ungeziefer) temizliği olarak sunmuşlardır (Gürbilek, 2011). Değerlendirmemiz genelinde Dostoyevski ve Kafka; kendi içinde kraldan çok kralcı kesilen bu sistem karşısında Mehmet Akif’in toplumları, bireyleri böcekleşme-böcek gibi sürünme hâllerinden koruma çabasındaki ısrarının evrensel niteliğini canlı bir biçimde ortaya koymaktadır. II. Dinsizlik Herzesi; Garbın Efkârı Umumiyesi İçin! “Beşeriyet yeni bir din tanıyıp ilhadı, Beşerin hafızasından silinir Hakk'ın adı; Gömülür hufre-i tarihe me' al...”(Süleymaniye Kürsüsünde) Mehmet Akif, bireyin ulvi bağları koparılarak yerine akıl ve madde hâkimiyeti kurmayı hedefleyen tüm düşünce sistemlerinin yok olmaya mahkûm bir leş olduğunu, ilahi olanın ise kutsal değerinden hiçbir şey kaybetmeden varlığını muhafaza edeceğini vurgulamaktadır. “Yine yâdındaki Mevla'yı şu dört tane minar, Kalbe merbut birer dil gibi eyler ikrar; Yine maziye gömülmez bu muazzam çehre: Leş değildir ki atılsın o umumi kabre!”(Süleymaniye Kürsüsünde) Öte yandan eğer kültürler arası etkileşim sonucu yeni mevhumların kazanılması için ulvi bağların koparılması öngörülüyorsa bu durum kişinin akli melekelerinde problem olduğunu belirten aptal ifadesi ile ele alınır. Hele i 'lanı zamanında şu mel 'un harbin, "Bize efkâr-ı umumiyesi lazım Garb'in; O da Allah' ı bırakmakla olur" herzesini, �Halka iman gibi telkin ile, dillin sesini Susturan aptalın idrakine bol bol tükürün!( Hakkın Sesleri) Sanatını davasına adamış olan Mehmet Akif, bir yeniliğin hazmedilmesi ve toplumsal öze, dinî inanışlara göre sentezlenerek uygulanması yerine dinî kimliğin bir kenara bırakılmasını keskin bir üslup ile eleştirmiştir. Nasıl ki bir toplum, kültürel değer yargılarına uygun bir yenilenme değil de başkalaşım geçirdiği takdirde böcekleşiyorsa dinî kimliğini ortadan kaldırmaya çalışmakla da leş olmaya mahkûmdur. Akif’in bu denli bir direnç göstererek ele aldığı “dinsizleşme” bahsi batı düşünürleri tarafından ne şekilde ele alınmıştır inceleyelim. Toplumsal ve kültürel bağlam içerisinde dinî inanışlar ve birey arasındaki bağ din, dil, ırk, cinsiyet ve yaş fark etmeksizin anne karnındaki bebeğin hayata tutunması, yeni karşılaşacağı hayata uygun gelişmesi için gerekli ihtiyaçlarını karşılayan kordon bağıyla olan ilişkisini andırmaktadır. Bu yüzden gerekli bilince sahip tüm düşünürler bu bağın yadsınamaz gerçekliğini dile getirmiştir. "Hiçbir devirde ve hiçbir yerde insanlar dinsiz yaşamamış olduğu halde, karaciğerin sol tarafta olduğunu söyleyen Moliere’in “gönülsüz doktor” u gibi, günümüzün okumuşları da "Bütün bunları değiştirdik." diyorlar ve dinsiz yaşayabileceğimizi ve yaşamamız gerektiğini söylüyorlar. Fakat dün de bugün de din, insan toplumlarının harekete geçiricisi ve yüreği olmaya devam ediyor. Nasıl kalpsiz yaşanmazsa, din olmaksızın da aklı başında bir hayat yaşanamaz." (Tolstoy) Bizim kültürümüze ters düşen bazı fikirlerine rağmen dinin hayattan soyutlanmayacağına inanan Tolstoy, özellikle “Din Nedir?” adlı eserlerinde din, ahlaki düşünce ve duyuşun hayatla olduğu gibi sanatla da ayrılmaz bir bütün olduğunu vurgular. Öte yandan önemli eserlerinden “Savaş ve Barış” adlı eserinde 3. ciltte yer alan bölümünde Nataşa Rostlava hayatının zorluklarını yakın arkadaşı Sonya ve dinî inanışları sayesinde atlatmaktadır. Bir başka önemli yazar P. Coelho’nun Veronika Ölmek İstiyor adlı eserinde, kahramanlarından Mari, yoğun kalp çarpıntılarının sonucunda ölümle göz göze gelince şöyle yalvarır: "Sana inanmıyorum, ama Tanrım nolur bana yardım et!" (Taner, 2004). Dostoyevski, Raskolnikov’un bir böcek olmadığını kanıtlamak için tefeci kadını ve kız kardeşini öldürmesiyle birlikte kendisini bir bitten başka bir şey olarak göremeyişini inancın yaraları iyileştiren kutsallığı ile tedavi eder. Sibirya’daki mahkûmluk günlerini anlatıldığı �kısacık son bölümde ise münkir Raskolnikov’un yeniden inanarak topluma kabul edilebilir hâle geleceğini hissettirerek bitirir sözlerini (Gürbilek, 2011). III. Ahlaki Hassasiyetlerin Kaybı! En dar anlamıyla doğru ve yanlış olarak sınıflandırılması gereken tüm konularla ilgilenen ahlak kavramı; kültürel, dinî, seküler ve felsefi topluluklar tarafından objektif bir bakış açısıyla insanların çeşitli davranışlarını inceler ve ortaya bir ilkeler sistemi koyar. Hukuk kuralları gibi bir sistem değil toplumsal dokuların kendiliğinden ortaya koyduğu bu ilkeler, muhafaza edildiği sürece toplumların belli bir düzende ilerlemesini sağlar. “Edebin şimdiki ma'nasına densin "hezeyan"; Kalmasın, hâsılı, alt üst olarak hissiyat, Ne yüreklerde şehamet, ne şehamette hayat;”(Süleymaniye Kürsüsünde) Toplumsal sistemde ahlaki bir ilerlemenin bu ilkelere ihtiyacı olduğunu savunan Akif, Avrupai zihniyet ile kendi kültürüne yabancılaşan İslam toplumlarında, mahremiyet duygusuna atılan darbe ile edepli olmanın manasının kökten değişmesi sonucu saçmasapanlık şeklinde değerlendirildiğini vurgular. Ahlaki anlamda doğruluğun savunma mekanizması olan kültürel kimliğimizin önemli dokusu mertlik kavramı ise yok olmaktadır. Ardından; “Hani "Na-mahreme ben söyleyemem kızlarımın, Karımın ismini... Hem öldürürüm, sorma sakın!" Diye, tahrir-i nüfus istemeyen er kişiler! Hani, göstermediler eski celadetten eser; Fuhşu i'laya koşan bir sürü na-merd öteden, Ne selamlık, ne harem dinlemeyip çiğnerken!”(Hakkın Sesleri) Satırları ile hanımını ismini yabancı bir erkeğe zikretmekten kaçındığı için nüfus sayımında geri duran toplumun, fuhuş ile içli dışlı hâle gelmesi gözler önüne serilmektedir. Maddi gelişmeler beraberinde ahlaki erdemlerin geliştirilmemesi sonucunda insanlığın yok olacağı savunulan “Uygarlığın Ahlaki Bunalımı” adlı eserde, şu satırlar Akif’in görüşünü destekler niteliktedir; Ahlaki bir devrim olmaksızın hiçbir uygarlık kalmayacaktır ve uygarlıklarda �ilerlemeler olmaksızın insanlık diye bir şey kalmayacaktır. (Leslie Lipson, Jale Çam Yeşiltaş, 2006) J.Steinback’in, “Fareler ve İnsanlar”ında ahlaki düşkünlüğü tasvir edilen Lennie, V. Hugo’nun “Sefiller”inde kendisine yardım eden piskoposun gümüş eşyalarını çalan Valijen’in polis tarafından yakalanması sonucu piskoposun yalan söyleyerek onu kurtarması ile kazandığı ahlaki erdemler, Gogol’un “Ölü Canlar”da kısa yoldan zengin olmak için ahlak yoksunu bir tavır içerisinde ölmüş ancak nüfustan silinmemiş kişilerin üzerinden iş çeviren Çiçikov, Balzac’ın “Vadideki Zambak”ında cömertliği yüzünden bir şey anlamaz cahil gözüyle bakılan Goriot Baba’nın erdemi, Emile Zola’nın “Meyhane”sinde içki ve aylaklık yüzünden aile bağlarının çözülmesi, fuhşun pislikleri ve dürüstlük duygusunun yitirilmesi sonucu yüz karası bir rezillik içinde ölümle sonuçlanan hikâye ile Akif’in içinde bulunduğu toplum adına arzuladığı ahlaki hassasiyetlerin sadece İslamcı bir kimliği ile değil evrensel bir düşünce sisteminin de getirisi olduğunu görmekteyiz. Sonuç Uzak ve belli olmayan bir gelecekte, Kuzey Amerika’da kıyamet sonrasında kurulmuş Panem’da, halk gelişmiş bir şehir olan Capitol tarafından yönetilmektedir. Her yıl, ülkenin on iki mıntıkasından seçilen 12-18 yaş arası bir kız ve erkeğin tek kişi kalana kadar savaştığı Açlık Oyunları, Capitol halkı tarafından görsel şölen gibi sunulan bir TV programıdır. Hikâyenin ana kahramanı Katnis Everdeen’in kız kardeşinin haraç olarak seçildiği yıl, gönüllü olarak oyuna katılması ile Capitol yapılanmasının arka planını seyretmeye başlarız. İnsanların, insani özelliklerinden sıyrılarak bir başkalaşım içerisinde vahşice birbirlerini öldürmesini hedefleyen sistem, tüm bu kanlı şovundan önce haraçları Capitol halkının göz zevkine göre süsleyip sergiledikten sonra tüm bu görselliğe dayalı olarak savaş esnasında desteklenip yardım gönderilmesine izin vermektedir. Capitol’un heyecan, aksiyon ve macera hissi ile dolu saatler geçirip eğlenmesi için düzenlenen sistem, haraçların öğütülmesi ve hayatlarını kurtarmaya çalışırken canileşmesi üzerine kuruludur. Capitol halkının daha fazla eğlenmesi ve ilgilerini çekip daha fazla yardımcı olmaları amacıyla aynı bölgeden seçilen haraç arkadaşı ile romantik dakikalar geçirmesi ve aşk iddialarına konu olması sağlanan Katnis, bu durumdan ve canice insanları öldürmekten kaçmak için sisteme karşı durarak zorda kalmadığı sürece öldürmek yerine kaçmak, �saklanmak ve eğer teklifini kabul ederlerse diğer haraçlarla birlik kurma yolundan gitmeyi tercih etmiştir. Capitol kuralları dışına çıkan Katnis, bir ilik başarır ve sistemi sonlandırır. Suzanne Collins tarafından yazılmış 14 Eylül 2008 de Scholastik tarafından yayımlamış “Açlık Oyunları” kitabından sonra 2012 de vizyona giren “Açlık Oyunları” filminden bir kesit ile karşı karşıyayız. Mehmet Akif’in medeniyetler sahnesinde ırkçılık, milliyetçilik oyunları ile birbirlerine düşen toplumlara seslenişinden, farklı ideolojik yapılanmaları ile hiyerarşik bir sistem kuran modernizm zihniyetine karşı birlik olunarak karşı koyulması gerektiğini vurgulamasından ve bu gidişe alışıldığı takdirde başkalaşmanın kaçınılmaz olduğunu dillendirişinden tam bir asır sonra (1912-2012) bu kesiti karşımızda bulmaktayız. Sonuç olarak, bir başkalaşım içerisinde öğütülmenin farklı bir coğrafyada yer alma yahut farklı bir dine mensup olmayla ilişkilendirilemeyeceğini görmekteyiz. Buhara’da, Semerkant’ta, Hindistan’da ve daha birçok Doğu coğrafyası ve İslam merkezlerinde toplumların, bireylerin maruz kaldığı durumları ele alan Mehmet Akif’in ortaya koyduğu hastalıklı unsurların sadece tek bir coğrafyaya ve dinî kimliğe yönelik değil evrensel nitelikte olduğu anlaşılmaktadır Kaynakça Artun, P. E. (2000). Balkan Türk Edebiyatlarına Genel Bir Bakış. 4. Uluslarası Kıbrıs-Balkanlar Avrasya Türk Edebiyatları Sempozyumu. Struga/Makedonya. Aydın, H. (2008). Mehmet Akif Ersoy'un Şiirsel Söyleminde Doğu'nun Geri Kalmışlığının Felsefi Çözümlemesi. Uluslararası Mehmet Akif Ersoy Sempozyumu (s. 327-337). Burdur: Desen Ofset. Çantay, H. B. (2009). Akifname. İstanbul: Erguvan Yayıncılık. Dostoyevski. (1864). Yer Altından Notlar. Ersoy, M. A. (2011). Safahat. (N. Turinay, Dü., & N. Çavuş, Çev.) Ankara: TOBB yayınları. Gürbilek, N. (2011). Benden Önce Bir Bşakası. İstanbul: Metis Yayıncılık. Leslie Lipson, Jale Çam Yeşiltaş. (2006). Uygarlığın Ahlaki Bunalımlarında . Taner, T. (2004, Ekim-Kasım-Aralık). Yağmur Dergisi. www.yağmurdergisi.com. adresinden alındı Tolstoy. (tarih yok). Din Nedir? Kaknüs Yayınları. Tourane, A. (2010). Modernliğin Eleştirisi. (H. TUFAN, Çev.) Yapı Kredi Yayınları. Wikipedia. (tarih yok). https://tr.wikipedia.org/wiki/Yeralt%C4%B1ndan_Notlar adresinden alındı �� Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3599 Title A name given to the resource TÜRK DİLİ VE EDEBİYATI TARİHİNDE MEHMET AKİF’İN BALKAN HARBİ DUYUŞU Author Author Yolbir, Nesibe Ordu, Fatih Abstract A summary of the resource. Özet Türk edebiyatında Balkan coğrafyası, edebî ve kültürel manada karşılıklı etkileşimlerin olduğu bir saha olmuştur. Osmanlı Devleti ve Balkan halkları arasındaki etkileşimin dil-edebiyat başlıklarıyla sınırlı kalmadığı, 11 ve 12. yüzyıllarda başlayan sürecin 14. yüzyıla gelindiğinde sosyal hayattan mimariye kadar geniş sahalara yansıdığı görülür. Batı’da Rönesans, reform, sanayi inkılabı gibi adımların ardından Avrupa’nın 19. yüzyılda çok uluslu toplumlara karşı geliştirdiği Batılılaşma ve milliyetçilik temalı ideolojik yapılanmalar sonucu, Osmanlı Devleti ve Balkan halkları arasındaki kültürel etkileşim yavaş yavaş azalmaya başlar. Ancak Balkanlar, 19. yüzyılın tüm ayrıştırmacı politikalarına rağmen Selanik merkezli Genç Kalemler Dergisi ve daha birçok siyasi yönü ağır basan Türkçe dergiler ile Anadolu’daki edebî gelişmelere ve yenileşmelere sahne olmaya devam etmiştir. Genç Kalemler Dergisi’nin etrafında toplanan devrin Türkçülük hareketini yürüten sanat ve fikir adamları, Ziya Gökalp ve Ömer Seyfettin öncülüğünde dilde sadeleşme gayesiyle Yeni Lisan Hareketi’ni başlatırlar. Bu dönemde, Yeni Lisan Hareketi’nin Türkçülük düşüncesine dâhil olmadan sadeleşme yanlısı eserler veren iki isim daha karşımıza çıkmaktadır; Mehmet Akif Ersoy ve Süleyman Nazif. Dönem itibariyle Osmanlı Devleti’nin çöküş süreci ve bayraktarlığı altındaki İslam ve Doğu medeniyetlerinin parçalanmışlığı nedeniyle tek bir millet kimliği altında bulunmadan umumi değerlendirmelere duyulan ihtiyaç, özellikle Mehmet Akif’in söylemlerinin tetkik edilmesini gerekli kılmıştır. Çalışmamız kapsamında, Türkçülük fikrine dâhil olmadan dilde sadeleşme akımı taraftarı eserler veren Mehmet Akif’in, Balkan Savaşları dolayısıyla eserlerinde ortaya koyduğu toplumsal aksaklıklar okurun metne yüklediği anlamı merkezine alan “alımlama estetiği kuramı” kapsamında yapılandırılmıştır. Anahtar Kelimeler: Türk Edebiyatı, Akif’in Söylemleri, Batılılaşma, Milliyetçilik Akımı, Başkalaşım   THE PERPECTION OF MEHMET AKİF ABOUT BALKAN WAR IN HISTORY OF TURKISH LANGUAGE AND LITERATURE Abstract In the history of Turkish Language and Literature, it has been qualified interactions in the Balkans in terms of literature and culture. Interactions between the Ottoman Empire and the Balkan States shows some developments in the fields of customs, traditions and architect in the 14th century. In the 19th century, Europe has developed ideological approach against multinational societies in terms of westernization and nationalism, after some milestones in the West such as Renaissance, Reform and Industrial Revolution. As a result of these developments in the West, 8-9 centuries-old cultural interactions between the Ottoman Empire and the Balkan States slowly begins to decline. However, despite all these discriminative policies of the 19th century, Thessaloniki based “Genç Kalemler” magazine and other Turkish magazines, overriding political aspect, continue to improve in the Balkans. Intellectuals who gathered around the “Genç Kalemler” magazine start the New Language Movement under the leadership of Ömer Seyfettin and Ziya Gökalp in an attempt to simplification of the language. During this period, there are two supporters of simplification without including the idea of Turkism; Mehmet Akif Ersoy and Süleyman Nazif. Because the Ottoman Empire is in the collapse period and the Islamic and Eastern civilizations under its flag begin to fragment, the need for public evaluation without a single nation identity requires the handling of Mehmet Akif discourse. In the present study, the works of Mehmet Akif, a supporter of simplification of language without including the idea of Turkism, about social deficiencies because of the Balkan wars were evaluated. The present study aims to evaluate these topics under the “reception aesthetics theory”. Key Words: Turkish literature, Mehmet Akif discourses, Westernization, Modernism, Nationalist movement, Metamorphosis Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Conference or Workshop Item PeerReviewed PI Oriental languages and literatures https://omeka.ibu.edu.ba/files/original/c2819c78946d2bb010364ece2ba411ac.pdf 0fe683449c0a1121250f304812b70649 PDF Text Text ENTERPRISE RESOURCE PLANNING SYSTEM IMPLEMENTATION: CRITICAL SUCCESS FACTORS THAT AFFECT ERP IMPLEMENTATION IN BOSNIA AND HERZEGOVINA Senida Vatreš International Burch University Bosnia and Herzegovina senida05@hotmail.com Abstract: Enterprise Resource Planning (ERP), is the new generation theme in business, every company need a successful ERP system, but mostly of company that want to implement ERP have many problem, financial and managerial. This paper tend to analyze which critical success factors affect the ERP implementation in Bosnia and Herzegovina, because unfortunately in this country, there is a lack in information about ERP implementation and many firms have big problem during approaching the new system, and fail in their intents. Many researchers in developed country, have brought their conclusion about which factors are most affecting ERP implementation, and through their studies it will be much easier to determine what affect ERP implementation in Bosnia and Herzegovina, are the same problem affecting the implementation like in developed country or there are different problems and factors that cause unsuccessful usage of ERP system in companies, and how firms can easily and successful use ERP systems in this country. Keywords: Enterprise Resource Planning system, Critical Success Factors, successful implementation. JEL classification: M1, M11, M15, P41. Introduction Enterprise Resource Planning (ERP), is the new generation theme in business. Every company need a successful ERP system, but mostly of company that want to implement ERP have many problem, financial and managerial. Now a days managers want to know every movement in their company just clicking on their computers, laptops or smart phones, in every moment of the day, they want to control the resources which enter and come out from the manufacturing process, knowing their suppliers, prices, quantity, and quality and of course who is their final customer which uses their products or services. But the problem is: how to reach successfully this “knowing everything” in the company? Because of too much interest in this field, researchers in enterprise information systems want to make the new theoretical and practical approaches to ERP, and now a days there are so many literature, that try to describe ERP in deep and how to approach ERP and successfully implement the system in companies in every country. Unfortunately in Bosnia and Herzegovina, because of lack in information about ERP implementation, many firms have big problem during approaching the new system, ICESoS 2016 - Proceedings Book 155 �International Conference on Economic and Social Studies (ICESoS’16) and fail in their intents. So, writing about, and analyzing the subject referred to the situation in Bosnia and Herzegovina, it tends to have an insight what can bring easement to managers and company, knowing a little more about something that is useful to be efficient and effective. Managers knowing what are the problems which can have during ERP implementation, and knowing what can affect their successful ERP implementation, they can prepare their action before initializing the first step of implementation, they can be ready to take the risks that can bring the using of the system, and successfully manage everything to get benefits from it. Many researchers have brought their conclusion about which factors are affecting ERP implementation and which problems they have. This paper is a combination of a literature review, that is an important part of the study considering the fact it provides us with solid theoretical background of this topic, and a scientific research done in three Bosnian company, which they differ in type of their business and organization. They use different ERP systems, and they are very stable and successful in their work for a long term. It was analyzed what bring them to have a successful usage of their ERP systems, how they implement it and which difficulties they had during the implementation. All collected information are obtained in different ways through a questionnaire identical for all respondents; one was an interview face to face, one was a correspondence by e-mails and, the last one, a deputy of the company attended to a presentation, organized by some students, where he explained the ERP implementation in their firm. Because of ethical issue in the paper the three companies’ names will not be known, and they will be named each with a letter of alphabet “A”, “B”, and “C” company. The study includes a few sections starting with this introduction, it provides a literature review, next section is about the research methodology. Then the results are presented, findings are discussed and finally recommendation, limitations and conclusions. Literature reviw An ERP software system is a complex information technology-based suite of programs or modules that allow an organization to collect, manage, and retrieve data from within nearly any part of the company. This set of modules integrates with the organizations sales, supply chain, customer relationships, and financials. The software essentially becomes integrated with the entire business operation and allows managers and leadership to access and review data that is vital to day-to-day decision making. Implementation of this software is one of the keys to determining overall success within the organization. (Mullins, 2013) It facilitates a corporation to manage the efficient and effective use of resources (materials, human resources, finance, etc.) by providing a total integrated solution for the organization’s information-processing requests, through a process-oriented view consistent across the company. (Shahin Dezdar, Ainin Sulaiman , 2009) The benefits associated with ERP systems are both tangible and intangible, and could be reflected in operational, managerial, strategic, infrastructural, and organizational dimension of a business. 156 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation When implemented successfully, ERP system can reduce cycle time, enable faster business transactions, facilitate better management, and enable e-commerce integration. However, the successful implementation of ERP systems has proven to be a difficult task. In one estimate, over half of ERP implementations are judge to be failures. (Neil A. Morton, Qing Hu, 2008) It is a big investment that cost approximately, for a medium-sized company, according to the internet page of ERP Software Blog, in range between $175,000 to $ 750,000, including total software and service. (Kaupp, 2016) Depending on different factors (financial, size of company, business nature etc.) companies decide to purchase the ERP software that match the best to them. Is possible to have information about the best, the popular or the most purchase software clicking on some internet sites, for example, according to ERP software 360 (Top 5 Client/Server ERP software Application, 2016) internet site, the five most popular ERP systems in 2016 are: 1. 2. 3. 4. 5. Epicor Infor Microsoft Dynamics Oracle SAP The five best ERP system in 2016 according to the Capterra site (Top ERP software Products, 2016) are: 1. 2. 3. 4. 5. SAP ERP M1 Passport Business Solution VIENNA Advantage ERP/CRM One Soft Connect What is crucial for a successful ERP implementation are the critical success factors (CFSs) which affect it. Joseph Bradly, in his research paper, selected ten critical success factors in ERP implementation based on tree criteria that dictate a successful implementation, that are: organizational improvement, on time and on budget; and divided in to three group: successful factors, factors that did not differentiate between success and failure and factors that are not required for the success of the projects. Observed successful factors are: 1. 2. 3. Project manager: Choosing the right full time project manager, with successful project management, business sand ERP experience behind can be central to project success. He don’t need monetary or non-monetary rewards, but he just need a personal sense of accomplishment and recognition of performance. Training: is regarded as important. Train stuff and spending resources on training result as a success factor. Champion: is any individual who made a decisive contribution to the innovation by actively and enthusiastically promoting its progress through critical stages in order to obtain resources and/or active support from top management (Jose Manuel Esteves, Joan A. Pastor Collado, 2002); the use of a champion, in projects has a significant role in projects success. ICESoS 2016 - Proceedings Book 157 �International Conference on Economic and Social Studies (ICESoS’16) Factors that did not differentiate between success and failure: 1. 2. 3. Consultants Role of management in reducing user resistance Steering committee Factors that are not required for the success of the projects: 1. 2. 3. Integration of business planning and IT planning Reporting level of project manager Participation of the CEO or general manager (Bradley, 2008) In literature is mention that there are many critical success factors that affect directly or indirectly the ERP implementations; according to Dezdar and Ainin (2009) in total 17 CSFs were identified, which is then categorized into five main categories. 1. 2. 3. 4. 5. Organization ERP Project ERP User ERP Technology External Expertise Table 1: Critical Success Factors found in literature 158 ICESoS 2016 - Proceedings Book Ke and Wei (2008) explain in their work that, leadership affects ERP implementation by fostering the desired organizational culture. Contend that ERP implementation success is positively related with organizational culture along the dimensions of learning and development, participative decision making, power sharing, support and collaboration, and tolerance for risk and conflicts. In addition, are identified the strategic and tactical actions that the top management can take to influence organizational culture and foster a cultural conducive to ERP implementation. ERP systems have strategic relevance because their integration into core business process or strategies can directly impact firms’ performance. One study estimates that between 1.5% and 6% of firms’ annual revenues are spent on ERP implementation. But only 10 to 15% survive and achieve expected performance improvement. The fit between the information system and organizational culture is critical for firms to reap potential benefits promised by the system. When the system conflicts with an organization‘s culture, resistance behavior will result: the system will be rejected, sabotaged or modified to match the existing culture. On the other hand, there are opinions that suggest that culture can be consciously designed and manipulated by leadership. �Regional Economic Development: Entrepreneurship and Innovation The two authors (Weiling Ke, Kwok Kee Wei, 2008)defined the relationships between the three terms are explained by prepositions. ERP implementation and organization’s culture: 1. 2. 3. 4. 5. ERP implementation success is positively related with the organization’s learning and development culture. ERP implementation success is positively related with the organization’s participative decision-making culture. ERP implementation success is positively related with the organization’s power sharing culture. ERP implementation success is positively related with the organization’s collegial support and collaboration. ERP implementation success is positively related with the organization’s tolerance for conflicts and risk. ERP and leadership: 1. 2. 3. 4. 5. 6. 7. 8. 9. Top management’s transform vision of ERP is positively related to ERP implementation success. Top management’s transform vision of ERP adoption is positively related to an organizational culture of high tolerance for risk. Top management’s active advocacy of ERP adoption is positively related to a culture of learning and development, support and collaboration, and power sharing. Top management’s participation in the ERP learning session is positively related to a culture of participative decision making. Top management’s citizenship behavior is related to a culture of tolerance for conflicts. Top management’s power sharing behavior is positively related to a culture of power sharing. Top management’s sharing and inquisitive behavior is positively related to a culture that values knowledge sharing and learning. Top management’s setting up a learning structure is positively related to a culture of comprehensive and cross-functional communication. Top management’s dispensing appropriate contingent rewards is positively related to a culture of learning and development, risk taking, and support and collaboration. In their paper they assume that there are some limitations. not supported by empirical data and tests, which are focusing just on the influence of the top management team and ignore peers’ influence and social influence, followers’ characteristics, which may interact with leadership ‘s influence on organizational culture in ERP adoption, national culture. (Weiling Ke, Kwok Kee Wei, 2008) One other factor is the organization size that can be defined in two ways: by number of employees or by revenues. Companies of different sizes approach ERP implementations differently across a range of issues. Also, the benefits differ by company size. Larger companies report improvements in financial measures whereas smaller companies report better performance in manufacturing and logistics. (Vincent A. Mabert, Ashok Soni, M. A. Venkataramanan, 2003) ICESoS 2016 - Proceedings Book 159 �International Conference on Economic and Social Studies (ICESoS’16) Companies of different sizes tended to do different things in their implementations. In particular, there were distinct differences between small and large companies over a range of issues. These differences included: 1. 2. 3. 4. The motivation to go with an ERP system. The different systems adopted. The implementation strategies. The degree of reengineering and customization of the base system. (2003) One key difference is that companies of different sizes tend to do different things in their implementations across a range of issues this is mentioned in the article of V.Mabert et al. (2003),. For example, smaller companies are more likely to change their processes to fit the system whereas larger companies are more likely to customize the system. Any changes to the system can have major implications. Generally, modifications lead to higher costs, longer implementation time and more complicated implementations. Other differences across smaller and larger include the motivation to go with an ERP system, the implementation strategies, type of systems adopted, the extent of modifications to the base system, and the benefits the companies get from ERP. (Vincent A. Mabert, Ashok Soni, M. A. Venkataramanan, 2003) Authors N. Morton and Q.Hu (2008) identify using structural contingency theory that, a critical determinant of an information system’s success within an organization is the “fit” between the design of the system and the organization. Accordingly, the internal structure of an ERP system is not necessarily aligned with the implementing organization’s existing structure. However, because of the promising strategic and operational benefits that may occur after the implementation of an ERP system, an organization’s top management is often tempted to adopt ERP without understanding the consequences of a potential misfit between the system and the organization. “Contingency” is any variable that moderates the effect of an organizational characteristic on organizational performance, the contingency theory include efficiency, profitability, and worker satisfaction, size, environment, and technology. Applying the structural contingency theory in the context of ERP implementation, it is possible to see that ERP systems possess characteristics that relate to the task uncertainty and task interdependence contingencies, as well as to the structural dimensions of formalization, structural differentiation and decentralization. Low-levels of business integration and relatively non-standardized work process will encounter high resistance in ERP implementation, like organization that use already a crossfunctional structure. Political conflicts and IT projects result as critical success factors in ERP implementation too. The grater the change the system imposes, the grater the resistance; the less chance for implementation success. Organizations implementing ERP must consider the fit with their structure, the consequences of changing their business process, and the potential resistance from within. Such organizations must recognize that the implementation of ERP systems is likely to induce conflicts within their organizations and consequently impose difficulties and even result in failure in the implementation process if an initial misfit exists. Managers must be able to determine if a proposed ERP system is good fit with their organizational structure, or if it may only be a good fit with certain parts of the organization, or if significant customization and process redesigning or reengineering will be require. (Neil A. Morton, Qing Hu, 2008) 160 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Livermore and Rippa (2011) collected the most influential factors in ERP implementation into two categories: Internal and External. Internal variables included (1) Organizational culture, (2) Leadership, (3) Communication, (4) Company size, and (5) Company history while external variables consists of (1) National culture, (2) Industry, (3) Economic conditions, and (4) Political conditions. Maditinos et al. (2011), in their work, observed that consultancy service during the ERP implementation process is essential; knowledge transfer significantly influence ERP system success; knowledge transfer is more important than effective communication, and resolution among organizational members; top management support is found to be less important users support. In low income countries, there may be various barriers such as bureaucracy, poor technology infrastructure, and lack of consultancy firms in order to plan, develop and implement an Enterprise Resource Planning project. (Özlen, 2012) Özlen in his paper mentioned Dimitrijević and Rodić survey from 2011, with which explaned the difficult to have and therefore give information about the situation of SMEs in Bosnia and Herzegovina. They signified the problem of unarranged statistics on SME sector in Bosnia and Herzegovina. They also reported that data about SME sector cannot be achieved on EUROSTAT, OECD databases, European Innovation Scoreboard or other statistical databases. Furthermore, they stressed on the importance of Adjustment of statistical system for monitoring of SME sector and its performances for Bosnia and Herzegovina in order to define a better policy making for SMEs in general. MAPEER SME reports that there is also no specific data available for defined sectors of ICT and Environmental technologies. The empirical findings in Özlen’s research, showed that the BiH scene does not present a satisfactory result. There is a need for qualified staff to run ERP-like systems through BiH SMEs. Even the awareness of ERP is not reasonable. Additionally, it is observed that there is not enough number of organizations in BiH to conduct the survey. However, the majority of available companies resist filling out the survey. Furthermore, many organizations among the surveyed SMEs do not want to be in a further research and some of them do not want to get the results of the survey even they have completed the survey. On the other hand, there are some managers who are interested on ERP and other types of high technologies. (Özlen, 2012) „Despite, BiH high-technology enterprises feel the force of outside competitive environment in order to implement ERP; they don’t feel political support. Hence, it is necessary for them to inform government about the issue or make strategic decisions in order to overcome this problem. Secondly, this study observed that the enterprises have motivated to implement ERP-like projects and feel the organizational strength to start the implementation. But, they cannot find proper consultation firms in order to adapt the projects to the organizations. Moreover, the surveyed organizations are aware of the possible advantages, disadvantages, difficulties and critical success factors of ERP implementation. Finally, the organizations seemed not to outsource ERP implementation but instead to develop in-house.“ (Özlen, 2012) In this literature review it is visible that most of them are just theoretical expositions because of lack in empirical research. Second fact that is Critical Success Factors cannot be used just to see the success of an ERP implementation during and after the process but they can be used just before the decision to implement an ERP system in an organization. An organization can make an analysis of internal and external threats and opportunities regarding this factors, using the findings and frameworks presented ICESoS 2016 - Proceedings Book 161 �International Conference on Economic and Social Studies (ICESoS’16) in the study like a guide (Bradley, 2008). And because of this fact the only problem, that can be, about ERP implementation, is the differences between organizations in different countries, like it said Asian organization differs from North American and European organizations, that means some critical success factors may differ from country to country and this means new research about critical success factors in different country can be made. Research methodology and objectives For this survey it was decided to conduct a primary research and focus on gathering enough information from three respondents. The chosen respondents are three Bosnian company, which they differ in type of their business and organization. They use different ERP systems, and they are very stable and successful in their work for a long term. Since qualitative research proposes use of hypotheses - generating rather than hypotheses - testing research, it was able to start the research study without having to test these hypotheses and to develop them by listening what our respondents have said. The main objective in the research is to find out which factors affect ERP implementation in Bosnian companies and, to find this is necessary ask some main questions, that are: 1. 2. 3. “What bring them to purchase an ERP system?” “Which difficulties they had during implementation?” “What bring them to have a successful usage of their ERP system?” All collected information are obtained in different ways of answering to an identical questionnaire of 30 questions for all respondents; one was an interview face to face, one was a correspondence by e-mails and, the last one, a deputy of the company attended to a presentation, organized by some students, where he explained the ERP implementation in their firm. Because of ethical issue in the paper the three companies’ names will not be known, and they will be named each with a letter of alphabet “A”, “B”, and “C” company. The companies, how it is mentioned before, are stable and successful company, they were chosen because of their success in manage and implement an ERP system. And hopefully the findings of this research could help other companies with difficulties in implementing ERP systems in their own. The reason why ware chosen three different types of companies, with different organizational culture, is because it was necessary to show how a totally domestic big private company differ from a public company and this two differ from a big multinational private company that operates on almost entire Balkans. One more reason is because it is necessary to show that there are successful company that work hard to be first in what they are doing, and to show that “not everything is black as it is thoughts”. 162 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Results Company “A” - The totally domestic big private company - It has around 3000 employees, begin with a small retail and wholesale company that begin his “first step to be big” with acquisitioning another company, and acquisition remain their strategy to conquest market share through years. Management, after some conflicts about adopting the idea of an ERP system, finally decide to change their existing IT solution for controlling the activities in their company, that become increasingly bigger through years, with Microsoft Dynamics Nav ERP system that is used as a roll out for all the acquired firms-. They purchase it for about 200.000,00 KM, the decision was a strategic action taken because of financial and organizational aspects. The IT solution that they had before was a good option in the beginning but later became heft and, errors just became too expensive. The ERP system has almost every function, except the logistic and warehouse because of physical problems. The problems that they had during the implementation was adaptation to the new ERP system and customization, integration of every department, data cleansing from the seminal system that they had, work on current activities during the preparation phase, unregulated activities process, unrealistic expectations. Positive aspects of the ERP implementation are: organization as a whole, elimination of dabble data, supports the integrated growth of the company and all its parts, indirect benefits to customers, decreasing costs and time. Because of the total support, during the implementation process, from the owner of the company and from the top management, which have a good knowledge about ERP systems, they could successfully implement Microsoft Dynamics Nav. Company “B” – The public company – Is a medium size enterprise, financed with state budget mostly. In 2004 after the committee chose between three ERP offers, they begin to use, for financial purpose, one ERP system named “Times” that a Croatian firm custom made for them and, which they purchase for about 25.000,00 KM, in that time was the cheapest offer that they had. In 2010 after the same process of choosing between three ERP systems, they purchase another system named “Burial”, the same custom made from a domestic company, this one was just for customer relationships. They didn’t had too much problems with the system “Times”, just little problems during inserting some data, but not relevant because they could manage it, and they had problem with server because many times shut down. They had problem with “Burial” because of the data of the customers, factors like changes in demography, migration of the population during and after the war in Bosnia and Hercegovina, natural selection of the payers and handwrite database had a big effect on the implementation. They have problems with technical support, because first full the company that made them the system, closed down and a person which worked on the implementation project, give them technical support but is not ICESoS 2016 - Proceedings Book 163 �International Conference on Economic and Social Studies (ICESoS’16) in the country anymore, the company have to pay very high prices for servicing the ERP system. The positive affect of the ERP system implementation are: promptness, good records and relief for the customer. A good company organization, a good data base and the software itself are the success factors that affect a successful ERP implementation in this company. Company “C” - big multinational private company that operates on almost entire Balkans – The number of employees of the company in Bosnia and Hercegovina is unknown, because the collected answers were given from an employee from Belgrade that work especially on the implementation of the ERP system in the company that use the roll-out method of implementation through all the companies in Bosnia and Herzegovina and in other Balkans countries. In this company they use SAP ERP system ECC 6.0, the person which give the answers didn’t know the exactly price of the system, but he can tell that is a big investment. The decision of implementing this ERP system was a strategic decision in front of entire business group. On the proposal of the IT sector, company management has decided to implement a serious ERP solution to enable fast and efficient development of the business system to accompany the dynamic growth of the companies within the group. They implement in all spheres of the business. In the case of rollout are avoided the classic problems of development functionality, so they challenge the implementation of any adjustment structure and „purity „of data from the old system to the new SAP structure. They just had some difficulties with CRM that includes user’s data (mother data, services, equipment ...) that it had to be adapted to the new needs of the SAP system. The solution speeds up the application of information tools The positive thing about SAP ERP system is that delivers the automation of business processes, their control and feedback, ensures the integrity of the business system, which ensures that the data for export from any part of the business system is immediately and unconditionally available to authorized users of other parts of the business system. A particular benefit of implementation of the SAP ERP system is the safety and security of data for export business system. The decision and the support of the management in project implementation, the “young“ employee structure that has no resistance to information technology and the support staff from companies that are already using the SAP solution are the success factors that affect an excellent ERP implementation in the company. Discussion Looking at the literature review and comparing the theoretical findings with the research’s findings, is possible to conclude that: The similarities in all three case are that management had a very important part in successfully implement the chosen ERP systems, giving support in all phases of the implementation and in bringing good decisions. Than the problem which the three company had, was the problem with the data cleansing. 164 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Is possible to see that being a public or private company does not interfere a lot in having a successful implementation, it just decide which ERP system a company can afford because of budget restriction that the state can give. Another fact is that a custom made ERP system that is sell from a small company can work efficiently like the ones from a famous company like SAP, maybe the only difference in using a custom made system than a standard one is in the organization size and the problem with the technical support. It is obvious that, depending of the nature of the business, internal and external factors can affect the implementation. It can be said that the problem for company “A” were mostly organizational because of their business strategy of acquiring other companies. For company “B” were financial problem because, of the budget restriction. We find sociodemographic problems, but this type are just referred to the nature of the business. In the “C” company is possible to comment that maybe because of the roll-out methodology of implementation they don’t have strategical, organizational neither cultural problem, just technical about data cleansing. In the result part is not mentioned that all three company during implementation had training periods where the final users are educated and trained to use ERP systems in the best way. It is important that education and implementation trainings are regularly held especially when new innovation for the systems are offered to increase the functionality and efficiency of the system that make the company effective and efficient too. All three company comment that ERP system is just a tool, and is just to help employees to be efficient and effective. Conclusion This study provide just a small piece of new finding about successful ERP system implementation referred to the Bosnian market. How it said in the introduction part is a unexplored field in Bosnia and Herzegovina. More research have to be done to have a clearly picture of the situation in this country. In this work are used just three success companies, but is just a small generalization that has been done to find out what affect ERP implementation. More education has to be given to the students, entrepreneurs, investors and companies as well and to accomplish this is necessary to have more information. This is possible to figure out if the country’s policy join and allow the analysis and researches, because without a clear picture of the situation in the country and without adequate data, investors will bypass this region that has a lot of opportunities. ICESoS 2016 - Proceedings Book 165 �International Conference on Economic and Social Studies (ICESoS’16) References • Bradley, J. (2008). Management based critical success factors in the implementation of Enterprise Resource Planning system. . International Journal of Accounting Information Systems., 175-200. • Jose Manuel Esteves, Joan A. Pastor Collado. (2002). Understanding the ERP Project Champion Role and its Criticality. ECIS. • Kaupp, G. (2016). How Much Does a Typical ERP Implementation Cost? Retrieved from ERP Software Blog: http://www.erpsoftwareblog.com/2012/09/how-muchdoes-a-typical-erp-implementation-cost/ • Livermore, C. R.; Rippa, P. (2011). ERP Implementation: A Cross-Cultural Perspective. Journal of Global Informationa Technology Management, 5-26. • Maditinos, D.; Chatzoudes, D.; Tsairidis, C. (2011). Factors affecting ERP system implementation effectivness. Journal of Enterprise Information Management, 6078. • Mullins, R. S. (2013, October 25). The relationship between project management practices and enterprise resource planning implamentation success rates. Phoenix, USA: UMI Diseertation Publishing - ProQuest. • Neil A. Morton, Qing Hu. (2008). Implications of the fit between organizational structure and ERP: A structural contingensy theory perspective. International Journal of Information Management, 391-402. • Özlen, M. K. (2012). CURRENT ENTERPRISE RESOURCE PLANNING SNAPSHOT IN BOSNIAN SMALL AND MEDIUM ENTERPRISES. Journal of Community Positive Practices, 500-519. • Shahin Dezdar, Ainin Sulaiman . (2009). Successful enterprise resource planning implementation: taxonomy of critical factors. Emerald insight, 1037-1052. • Top 5 Client/Server ERP software Application. (2016). Retrieved from ERP software 360: http://www.erpsoftware360.com/erp-software.htm • Top ERP software Products. (2016). Retrieved from Capterra: http://www. capterra.com/enterprise-resource-planning-software/ • Vincent A. Mabert, Ashok Soni, M. A. Venkataramanan. (2003). The impact of organization size on enterprise resource planning (ERP) implementations in the US manufacturing sector. Omega , 235-246. • Weiling Ke, Kwok Kee Wei. (2008). Organizational culture and leadership in ERP implementation. Decision Support Systems , 208-218. 166 ICESoS 2016 - Proceedings Book � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3335 Title A name given to the resource ENTERPRISE RESOURCE PLANNING SYSTEM IMPLEMENTATION: CRITICAL SUCCESS FACTORS THAT AFFECT ERP IMPLEMENTATION IN BOSNIA AND HERZEGOVINA Author Author Vatreš, Senida Abstract A summary of the resource. Abstract: Enterprise Resource Planning (ERP), is the new generation theme in business, every company need a successful ERP system, but mostly of company that want to implement ERP have many problem, financial and managerial. This paper tend to analyze which critical success factors affect the ERP implementation in Bosnia and Herzegovina, because unfortunately in this country, there is a lack in information about ERP implementation and many firms have big problem during approaching the new system, and fail in their intents. Many researchers in developed country, have brought their conclusion about which factors are most affecting ERP implementation, and through their studies it will be much easier to determine what affect ERP implementation in Bosnia and Herzegovina, are the same problem affecting the implementation like in developed country or there are different problems and factors that cause unsuccessful usage of ERP system in companies, and how firms can easily and successful use ERP systems in this country Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3505 Title A name given to the resource CONTEMPORARY VS. MODERN EDUCATION Author Author Vasić, Nebojša Abstract A summary of the resource. The main objective of this paper is to analyze major differences between traditional and modern education which encapsulates the following topics; the nature of learning, learning structure, classroom climate, the hierarchy of educational needs, major learning outcomes, teacher’s roles, interactive learning, MI theory, learning styles etc. So far we have faced two antagonistic visions of education; one which is labeled as traditional (or conservative) and the other treated as modern (or progressive). It seems that most of followers of either traditional or modern education overemphasize positive features of their preference and consequently they neglect to notice benefits “on the other side”. The lack of objectivity leads inevitably to many misunderstandings and unnecessary frictions among English teachers. This paper is based on the “third-value approach” which seeks the solutions out of narrow prefabricated attitudes and rigid concepts. Instead of one-sided blindness we should vote for “the principled eclecticism” which takes into consideration the need to combine the two (seemingly utterly antagonistic positions) in order to define more effective approaches regardless of their theoretical assumptions and often unrealistic claims. Keywords: traditional education, modern education, educational needs, learning outcomes, interactive learning, principled eclecticism, teacher’s roles, classroom climate Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Conference or Workshop Item PeerReviewed PE English https://omeka.ibu.edu.ba/files/original/3e3ba716c5ce75325ebc136188955901.pdf 48caccc9cb01b0c66a6947539791641c PDF Text Text TURNING THE CRISIS INTO OPPORTUNITY: CASE OF BANVİT Mustafa Tok Suleyman Sah University Turkey 110201049@st.ssu.edu.tr Erhan Atay Suleyman Sah University Turkey eatay@ssu.edu.tr Abstract: Uncertainty is rapidly increasing in fast-changing world. With each moment we are faced with various crisis and uncertainties. Today, crises have become an important part of our lives. It is same for the organizations. That is why preventing the crisis before it starts, exiting from the crisis with minimum damage and effectively managing crisis has become a main object of the organizations. In this research firstly; crisis, its reasons and effects are tried to be explained and identified. After that crisis management and its processes are examined and tried to be identified. In second part of this study we are going to examine Banvit Bandırma Vitaminli Yem Sanayi Ticaret A.Ş. Şirket. We will try to examine and understand the organization’s reaction to crisis (avian influenza), how they handle it and how a crisis can be turn into an opportunity. 1. Introduction Crisis is the most important factor that affects the production and marketing strategies of organizations. Production and demand drops significantly during the crisis time. In global world; political instability, wars, technological innovations, socio-cultural and political changes effect the organizations anywhere in the world. Although some researchers say that the biggest features of the crisis are emerging suddenly and occur an unexpected time, some crisis can be recognized, but ıf organizations cannot foresee upcoming events and improvements or cannot manage the situation, they will face crisis a lot. In order the prevent crisis, organizations need to develop strong crisis management procedures and make preparation for possible crisis. 2. Scope and Methods of the Study This case study was made on Banvit (Bandırma Vitaminli Yem Sanayi Ticaret A.Ş. Şirket). Data were obtained for 2005. Secondary data is used. Main information source is the data from the company and it is also used newspapers’ articles and corporate’s website. ICESoS 2016 - Proceedings Book 203 �International Conference on Economic and Social Studies (ICESoS’16) 3. Purpose of the Study Purpose of the study is to understand how crisis begins, develop and what should organizations do in order to stop and turn the crisis into an opportunity or avoid crisis with minimum damage. Banvit has been selected as example organization in order to understand the process of crisis and its management. Banvit is a feed and poultry producer that founded in Bandırma, western Turkey. They started as a feed producer in 1968 and moved into the production of broiler chickens in 1985. Today Banvit is the largest single broiler producer in Turkey. 4. LITERATURE REVIEW 4.1. Crisis Today, there are lots of definitions for crisis. The word crisis means ‘extraordinary and adverse event’, ‘difficult situation that undesirable and hard to avoid, ‘complex phase of a work or an event’ ‘suddenly emerged deterioration and dangerous moment’(Tutar, 2011: 13). In Oxford dictionary, definition of crisis is ‘‘time of intense difficult or danger’’. (http:// www.oxforddictionaries.com/). In Turkish Language Society defines crisis as ‘it is hard time, depression, of society or organization’s life in a country or between the countries’(http://tdk.gov.tr/). Organizational sense, crisis threatens the existence and purpose of the organization(Sezgin, 181). In this respect, there were made some definition about what crisis means for organizations. According to Tağraf, ‘Crisis is unexpected and unforeseen situation which threatens the current value and purposes of the organization’(Tağraf & Arslan, 2003: 150). Güler defines crisis as; ‘Crisis is an unexpected situation that can occur at anytime and it limits the organization’s way of doing business’(Güler & Yılmaz, 2009: 88). Coombs’s definition is ‘‘Crisis is the perception of an unpredictable event that threatens important expectancies of stockholders related to health, safety, environmental and economic issues and can seriously impact an organization’s performance and generate negative outcomes’’(Coombs, 2014: 3). In systematic approach ‘‘Crisis is seen as critical change in important variables that endanger or destroy either part of or the entire system’’(Glasser, 2006: 11), and Devlin describes it as, ‘‘Crisis is unstable time for an organization, with a distinct possibility for an undesirable outcome’’(Devlin, 2006: 5). Another definition is, ‘Crisis is the situation of tension which is not expected and predicted, and which threatens the prevention and adoption mechanisms of the organization’(Baran, 2001: 26). So, by looking at these definitions we can say that, crisis is a crucial situation that has to be handled quickly and in proper way before it turns into disaster or catastrophe for the organization. 4.2. Causes of Crisis Many factors may bring out crisis in the organizations, but we can address them in two topics, one is internal factors, second one is external factors. 204 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation 4.2.1. External Factors The most important reason why organization is in the crisis is external environmental factors. External factors are the uncontrollable changes that occur outside of the organizations(Aymankuy, 2001: 107). ‘‘The external environment includes a wide variety of needs and influences that can affect the organization, but which the organization cannot directly control’’(McNamara, 2006: 143). These uncountable factors are; natural environmental factors such as earthquakes, fire, and flood. Socio-cultural factors like change of values in society, social turmoil and reduction of customer’s interest. Political factors, technological innovations and strong competition. 4.2.2. Internal Factors Internal factors are related to external factors. These problems occurs when organizations cannot adapt and response to the changing external environment(Erten, 2011: 8). Incompetent Top Managers; Incapable senior executives have weak estimation and intuition about organization’s future. Because of inability to understand differences of new problems and tendency to solve them in old way, denial of crisis(Baran, 2001: 29) and unqualified managers led organization to crisis(Yavaş, 2014: 16). Data Collection and Lack of Experience; Crisis situation is not always occur surprisingly, sometimes unqualified managers cannot see the early warning signals of upcoming threat. This situation may become a crisis in the future and it prevents the organization from taking precautions(Yavaş, 2014: 16). To prevent this situation, organization should gather information and evaluate them. These information needs to be; accurate, received in exact time, full (all data that the manager needs), short (for making fast decision) and relevant (information should reach the required place or manager(Akçe, 2005: 22). Organization’s Experience; Organizations can benefit from their past experiences in order to solve the crisis they are in(Yavaş,2014: 17), but generally, old experience is not suitable for new crisis and it requires new solutions(Baran, 2001: 29), so organizations should always consider new solutions for every possible threat that may occur in the future. Management’s Values, Benefits and Attitudes; Values and assumptions of the managers may in conflict with changing environment. This conflict may led organization to crisis(Yavaş, 2014: 17). The life Stage of Organization; Organization may be in any phase in its life (birth, growth, maturity, regress, collapse). In first three phase, organization face only predictable problems and in last two stage, mostly faces with fear of loss and it usually threatens the organization’s life span(Baran, 2001: 29). According to Greiner; organizations face leadership crisis in birth, devolution crisis at growth, bureaucracy crisis at maturity and need for resurgence at regress. If organization cannot overcome the regress it will collapse(Uzun, 2001: 38 in Şen, 2011: 20). ICESoS 2016 - Proceedings Book 205 �International Conference on Economic and Social Studies (ICESoS’16) Life Cycle of Business Source:http://thepresidentscouncil.org/are-you-sure-of-which-business-life-cyclestage-youre-in/ 4.3. Types of Crisis Origin of all type of crisis comes from technical, economic, social, legal, administrative, anthropogenic and communicative problems. Environmental and organizational factors are categorized as(Baran, 2001: 28); -Industrial Accidents -Financial Problems -Hand over -Recalled products -Natural Disasters -Service Disruptions -Environmental Problems -Shareholder Problems -Strike -Failure of Information System -Bankruptcy 4.4. Formation Process of Crisis Generally, crisis is defined as unexpected situation and it may occur anytime without giving a sign but it actually has a process. It is important the identification these processes to managing crisis effectively. 4.4.1. Inability to Recognize Interior and Exterior Signs (Blindness) At this stage, there are signals about the situation that threatens the organization’s aim and existence. Because of insufficient information flow in the organization(Demirtaş, 2000:361) managers cannot get enough information to take precaution. Taking the good results for granted, managers do not care the possible incoming crisis during precrisis period(Tağraf & Aslan, 2003: 151). However, when the severity of crisis increases, managerial and organizational problems become more obvious, and it may cause panic in management. 206 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation 4.4.2. Failing to Take Action and Unresponsiveness Phase In this phase, managers think that, danger or opportunity that emerged is temporary or cost of changing the current practice will be high(Baran, 2001: 31). Because of these thought, managers expect crisis to recover by itself or it is believed that the current situation can be resolved over time with temporary measures and standards(Tağraf & Arslan, 2003: 151). 4.4.3. Wrong Decisions and Activities In this stage, management recognizes that, there is a crisis in the organization. At this rate some problems occur in the organization such as lack of capital, decline in the market share and profitability, reduction of qualified staff and increasing centralization etc. this make uncertainty for the future and it prevents common views in the management(Akçe, 2005: 37). 4.4.4. Crisis Stage In this phase, if an organization fails to pass through first three stages and cannot adopt the changes, then crisis revealed and anger and bustle occurs in the management (Baran, 2001: 32). At crisis stage, organization may have not passed all of these processes (4.1, 4.2, and 4.3). At this stage, management should change organization’s purposes, strategies, structure, functions and personnel. However, if organization pass all of these process (4.1, 4.2, 4.3) then management should be changed(Sucu, 2000: 65). 4.4.5. Solution or Bankruptcy of the Organization Exit from the crisis, but if intervention is insufficient then it will decrease the chance of survival of the organization(Sucu, 2000: 66). 4.5. Result of the Crisis There will be two outcomes after the crisis. First one is negative results, second one is positive results. 4.5.1. Negative Effects of the Crisis Tendency of Centralization in Decisions; In crisis time, quick decision must be made by the managers. In order to make quick decision, power of authority must gather in the center(Şen, 2011: 31). The reason of gathering authority in the center is that crisis is corrupting the normal decision-making process in the lower management and top management wants to be informed all of the process(Özdevecioğlu, 2002: 99). That is why organizations are centralized in the time of crisis. Organizational Communication Corruption; In crisis situation, because of lack of time, and information, there will be tension in the whole organization from lower level to top management. The reason is that this information from outside of the organization is insufficient and because of insufficient information, there will be deficiency and disconnections within the organization. In time of crisis, information from outside of the organization might be inadequate or none. In that case, there might be a problem among decision makers, personnel and information processing in the ICESoS 2016 - Proceedings Book 207 �International Conference on Economic and Social Studies (ICESoS’16) organization(Özdevecioğlu, 2002: 99). Deterioration of the Quality of Decisions; Making quick decisions only in head office impair the quality of decision. Because for quick responding, manager will decide by asking few managers or bosses. This cause poor communication and lack of information. So in this situation, manager cannot make good decision(Özdevecioğlu, 2002: 99). Psychological And Physiological Depression; Even crisis is abolished; still some members of the organization may not escape from effect of the crisis. Because even minor problems are perceived as a harbinger of the crisis during that time and it cause a feeling of shyness about making new ideas(Özdevecioğlu, 2002: 101). Increase in Self-Defense; In crisis time, all energy and attention focused on solution to overcome the crisis(Şen, 35 :2011), but after overcoming crisis, worker will begin to fear for the future because working at an organization in crisis is risky(Özdevecioğlu, 2002: 101). The Decline of Confidence between Employees and Top Management; Due to the centralization, number of empowered personnel will be decreased, so participation of employees will be reduced. Because of these reasons, there will be strong resistance to change among the employees (Şen, 35 :2011). 4.5.2. Positive Effects of the Crisis Emerging Of the Weaknesses of The Organization; Organizations usually do not revision their daily activities when everything is alright. They cannot see the problems or ignore the problems they discovered and they get used to it(Akçe, 2005: 28). However in the time of crisis, these problems attract the attentions. That is why we can say that, it is the positive effect of the crisis(Şen, 2011: 36). Development of Effective Strategies; Crisis must be recognized as soon as possible in order to minimize its effects. But to do so, it is not enough to use conventional methods(Akçe, 2005: 29). They need to develop new strategies. Otherwise, organizations cannot keep up with changes and cannot compete with competitors(Şen, 2005: 36). Establishing Teamwork and Discovery Of New Talents; If crisis handled with care, teams are created and some talented personnel might be found after the crisis, because in the time of crisis, management will create teams and some extra work will be given to lower and middle class managers by the top management. This extra works will improve the managers’ talents(Akçe, 2005: 28-29). Developing Effective Strategies; By establishing early warning system, organization can recognize exterior threats and opportunities. Organization can develop new strategies by looking at these threats and opportunities(Şen, 2005: 36). 4.6. Crisis Management The meaning of the crisis management in the Turkish Language Society (TDK) is, ‘it is a way of management in a troubled time (because of faulty production, raw material shortage, low quality, marketing, etc.) by the managers.’(http://tdk.gov.tr/). Every crisis requires immediate response. As in the definition of crisis, there are lots of definitions about crisis management. According to Tutar’s definition of crisis management, 208 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation ‘Instead of detecting problems early or taking steps for limiting the results of these problems, it is a reaction to problems after it occurs’(Tutar, 2011: 69). Akdağ defines crisis management as, ‘Crisis management is a public relation studies which is done in order to avoid damage to communicate with target audience and to prevent injuries to organization’s image’(Akdağ, 2005: 3). In a different definition, ‘‘Crisis management is a changing tasks and processes of the organization during the crisis time’’(Glasser, 2006: 22). Coombs describe it as, ‘‘Crisis management represents set of factors designed to combat crisis and to lessen the actual damage inflicted.’’(Coombs, 2014: 5). According to Devlin, ‘‘Crisis management was designed as special measures taken to solve problems caused by a crisis to confine or minimize any damage to the organization’s reputation or image.’’(Devlin, 2006: 1). 4.6.1. Pre-Crisis Management Pre-Crisis phase is one of the periods of crisis. For the organizations, primarily important thing is not to overcome the crisis(Ofluoğlu, 2001: 3). Pre-crisis management should make accurate forecast, necessary strategies and preparation before the crisis moment by noticing the early warnings and signs of incoming crisis(Demir, 2011: 31). Basic studies are required by the pre-crisis management: - Creating Strategies Establishing an early-warning system Making Crisis Management plan Establishing Crisis Management team 4.6.2. Crisis Moment Management Approaches for management during crisis and post-crisis period are very different from the pre-crisis stage(Babüroğlu, 1999: 6). During the crisis time, trying to solve the problem as if the organization is in under normal conditions will fail. (Ofluoğlu, 2001: 15). During this period, the decision taken should be more consistent and also should serve post-crisis period(Demir, 2011: 31). Crisis management during the crisis consist three phases(Demir, 2011: 32); - Crisis should be identified, emergency detection should be done. Organization should determine what kind of measures to be taken and related decision should be taken. The decision taken must be implemented, the process of implementation should be monitored and the results should be evaluated. 4.6.3. Post-Crisis Management The end of the crisis period is the period after the crisis, but the effects continue. The purpose of post-crisis management is to eliminate the behavior of feeling of insecurity, fear, fatigue and excessive reaction to even small problems(Erten, 2011: 32). Management prepares for the recurrence of the crisis. Organization tries to prevent crisis as much as possible but if occurs again, management determines urgent applications(Ofluoğlu, 2001: 24). ICESoS 2016 - Proceedings Book 209 �International Conference on Economic and Social Studies (ICESoS’16) 4.7. Approaches There are 2 basic approaches which is the subject of crisis management (Dinçer, Ön.Ver. s.328 in Aymantkuy, 2001: 108); Avoiding Crisis; the main purpose here is to prevent organization go into crisis. In order to prevent and effectively manage the crisis, organizations should create mechanisms that collect and evaluate the crisis and make plans by evaluating the result of crisis signals(Erten, 2011: 23-24). Crisis Solving Approach; in case of facing possible crisis, it is a process of recognizing and evaluating early signals of crisis and taking necessary precautions and practice them at the right time ın order to overcome the crisis with minimal losses(Baran, 2001: 32). We saw the simple three-stage approach above (6.1, 6.2, 6.3), but in order to better understand stages of crisis it is tried to be explained Pearson and Mitroff’s five stage framework of crisis management at below(Pearson and Mitroff(1993) in Crandall & Spillan, 2009: 9-10); Source:http://www.slideshare.net/AnishaDahiya/understanding-crisismanagement-30380919 Signal Detection; sometimes crisis warns the organization before it occurs. By capturing these signals, organization can make preparation for the impending crisis. Preparation/Prevention; in this stage crisis management team make plan by looking the data obtained from phase of the crisis signal and attack the crisis that may occur. The purpose is preventing as many crises as possible and manage crisis that appear. Containment/Damage Limitation; the goal is to mitigate the effect of the crisis and kept damage minimum to organization and stakeholder. Recovery; the intention is to continue the activities of organization as normal as possible. Short-term recovery aims to get operations back to acceptable level. In long-term, it is expected that operational activities will be restored to their pre-crisis level or better. Learning; in this stage, organizations should not seek scapegoat or blame another party for the crisis. Instead of this, organizations should take lesson from the crisis and use this information to improve current operational problems and preventing future ones. 210 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation “An open system is a system that regularly exchanges feedback with its external environment. Open systems are systems, of course, so inputs, processes, outputs, goals, assessment and evaluation, and learning are all important”(McNamara, 2006: 143). Organizations are constantly interacting with the environment. This interaction is very important for the organizations. In the absence of inputs, there will be no output(Yalçınkaya, 2002: 105) so it means organizations cannot survive if they cannot sell outputs. Avian Influenza was a big environmental problem for white meat producers. One of the white meat producers Banvit is an open system organization and it was affected from that problematic environment. 5. Banvit Case Study Avian İnfluenza (bird flu) began to be seen in Far-East countries in 2003 and it spread to other countries by migratory birds1. This disease was seen in lots of countries including Europe and it affects the economies of these countries. Avian influenza emerged in October 5, 2005 for the first time in Turkey, it transmitted to 12 people and killed 4 of them and also it downsized Turkish poultry sector2.Banvit was one of the companies that were affected from this chaotic environment. Their sales came to a standstill and their stock prices declined. 1:http://www.mfa.gov.tr/avian-influenza-_kus-gribi_-hastaliginin-turk-ekonomisiuzerindeki-etkileri-.tr.mfa 2:http://www.kusgribi.gov.tr/TR/Genel/BelgeGoster. aspx?F6E10F8892433CFFAAF6AA849816B2EF3F93D97214554F97 5.1. Pre-crisis Period There had been many signals to be noticed before the crisis of avian influenza broke out. First of all, the occurrence of a disease in Far-East and the developments related to the risk that the disease might be spread by migratory birds were amongst these signals. This case put Turkey in potentially risky position. In this step, their priority was preventing crisis or managing the crisis with minimum damage by evaluating the early signals of crisis. With this respect, the works of Banvit in Pre-Crisis period were: Company Meetings Executive committee, in which also the directors of corporate development and communications are included, met in stated meeting every Friday. There had been exchange of information, situation assessment and risk analyses in these meetings. Developments related to the avian influenza in Far-East countries have been followed and the studies of World Health Organization have been examined. Informing the employees Live Production Director, who manages the core of production (breeding farms), and veterinary surgeon and breeders came together at educational meetings. People at the meeting were informed about avian influenza, bio-security measures and disinfection system in case the virus spread to poultry. There has been information sharing about the crisis that the disease may bear, and also in monthly personnel meetings where administrative departments and production departments have ICESoS 2016 - Proceedings Book 211 �International Conference on Economic and Social Studies (ICESoS’16) participated; the CEO, Ömer Görener, shared information with employees about the disease. Avian Influenza Seminar and Demonstration Works In case that avian influenza occurs in Turkey, Avian Influenza emergency action plan was addressed through seminar and demonstration in Balıkesir 5-9th September. This study was undertaken by the officials from Ministry of Agriculture and Rural Affairs, Ministry of Health, Banvit, other sectoral firms, local administrations, and TAIEX (European Commission Technical Assistance and Information Exchange). In this seminar, there was presentation on “Avian Influenza Emergency Action Plan”. In virtual demonstration, an emergency action practice was made against a possible avian influenza incident close by Manyas Bird Paradise. The Creation of a Crisis Management Team Crisis management team was formed to manage the crisis that may occur in the precrisis period. This team determined the crisis communication and management policies. After that, spokesman was selected in order to provide information to the media and target audience. CEO of the company was decided to be crisis spokesman. Management team - CEO Institutional development and communication director Business director Communication agency representative 5.2. Crisis Period News and Interview Studies The first week of the outbreak of the crisis, CEO’s interview has been published in all national newspapers. Company’s CEO has attended 4 times live broadcast in TRT HABER and other programs and in these interviews, images that related to safety and hygiene conditions of production facilities were shown very often. Newspapers and Advertising Activities In the first campaign, 6 different printed advertising was published on newspapers. Advertisements were published 5 days after the outbreak of the crisis. These advertisements were published 40 times in 22 national newspapers and 2 magazines in 13 October- 22 November. We can see the advertisement and given message below: Ads Messages Her Kuşun Eti Yenmez Questions was answered (‘What is bird flu?’, ‘How does it infect?’, ‘Does it pass from human to human?’, ‘What are the symptoms?’. ‘What are the ways of protection and ’?treatment 212 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Kuşkusuz It has been given ‘no doubt the Banvit’ message to the consumer who already knows what bird flu is Uygunsuz ’Message was given ‘use packaged products Uyanık Olun Real danger comes from poultry that grown in the open. Do not buy unpacked prod.ucts Emin Olun It is continuation ads of ‘Uyanık Olun’. Message was ‘Choose brands that have quality ’assurance practices Ürün Takip .It was given info how to reach information about products through website Advertorial Campaigns First TV advertorial campaign was broadcasted in all national channels in October 19-31, 2005. In this period, 2 short videos was shown, first one was 70 seconds. It was explained that the virus came to our country through migratory birds in the first 20 seconds of first video. Through the last 50 seconds, Banvit’s hygiene and quality assurance standards were introduced. Second video was 60 seconds. Through the second video; technology, production standards, bio-security practices, and hygiene procedures was shown. Both videos has been published 200 times in 14 channels in the 12-day period. Second advertorial campaign was published in January 26- February 5, 2006. In this period, second video in the first campaign was changed visually and textually and published as a third video and it has been published 221 times in 15 national channels in 15-days period. In March 29-April 4, 2006, fourth advertorial video was published and its main theme was ‘izlenebilirlik’ (traceability). That movie was shown 68 times in 4 channels in 6-days period. Web Communication Banvit began to publish information about avian influenza, the dangers, way of protection and treatment in Banvit’s website.(www.banvit.com.). Banvit sent mails to 575.000 people with attached information. We can see the studies below: Web Communication By making question-response part in the website, questions were answered as quickly as possible .izlenebilirlik’ (traceability) work started by the company transferred to the web‘ Consumer can watch their product on the website by entering the barcode number of their products By informing 19 e-groups (internet groups) , accurate information and answers were provided ICESoS 2016 - Proceedings Book 213 �International Conference on Economic and Social Studies (ICESoS’16) Outdoor and Alternative Environment Studies Outdoor and Alternative Environment Studies Advertising -Metro This advertisings was displayed in the billboard at the Istanbul subway Movies-Metro First advertorial movie was shown in Istanbul, third movie was shown in Ankara metro and stations Movies-Cinema .Traceability’ movie was shown in Izmir, Ankara and Istanbul cinemas‘ Banners For ‘Traceability’ (tracking products) campaign, banners were given to websites. (mynet.com, msn messenger, bebek.com, yemeksepeti.com, ailem. )com, milliyet.com STBP Studies CEO of Banvit Ömer Görener, serving as executive board member in Sağlıklı Tavuk Bilgi Platformu (STBP), he played an active role in all communication activities carried out by STBP. Various advertising campaigns were made in collaboration with STBP such as; giving accurate information about avian influenza, the ways of protection, and importance of consuming branded and packaged products. Brochures Works 774.000 brochures were printed to be given to consumers and customers. Through these brochures, cases of avian influenza and issues that are wondered by consumers, clarifications of ministry of agriculture informed. Also, it was reminded that branded and packed products should be consumed and the message ‘Banvit’s products can be consumed without doubt’ was given. Internal Communication The staff meeting which CEO included were continued during crisis. Recent developments about crisis and its effects on private sector and Banvit, were discussed in these meetings. In addition, CEO and Corporate Development and Communications Director sent mail to staff for informing the employees about avian influenza. In order to keep staff’s morale high, some support messages from educational institutions, partner companies and consumers were shared with employees. Proficiency test which is to detect administrative staff’s knowledge about production process was done. Personnel that could not show adequate performance, sent to orientation program to update their knowledges. 5.3. Post-Crisis Period Project ‘İyiliğiniz İçin, Sağlığınız İçin’ It was seen that, society who do not have sufficient information about avian influenza, caused emergence of speculation and panic. The probability of facing a similar event such as avian influenza, Banvit launched social responsibility project to be implemented in the Aegean and Marmara region. This project was performed in 68 districts and 88 villages from İzmir, Bursa, Balıkesir and Çanakkale. This project was performed by 27 veterinaries and professionals educators in May, June, July, 2006. 214 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Village Education Educations were centered on raising awareness about the disease and it was given to villagers living in rural areas. These educations basically explain; - What avian influenza is and its dangers How this disease spread and what are the symptoms How to approach the sick animals Measures to be taken against the disease. Public Education Centers (HEM) Education Purpose of this education is to inform housewives about avian influenza, food safety and hygiene rules to be followed at home. Primary School Education These events showed that, children especially living in rural region are more vulnerable to disease. With this respect, some information was given to children to understand; - What is microbe and what does it like? When do they and why and how should they wash their hands? Which animals they can play At the end of the education, letters were given to the children to pass on to their parents. These letters included same information and it was also explained why poultry should be fed in the coops. With this practice, Banvit aimed that to strengthen the basic awareness about ways of protection from avian influenza. Avian Influenza Fast Testing Procedure Although the virus is seen in free-roaming poultry, there are risks spread to coops of the companies. To eliminate this risk, Banvit made test that detect virus. It allows the virus to be controlled and this early diagnosis resetting the risks. 6. Conclusions and Recommendations When crisis arise, it is mentioned as a condition which entails a losses and occur suddenly in organizations. However, crises usually send signals before it happens but generally, managers pay no attentions.(Tağraf&Arslan, 2003: 158) That is why organizations face crises a lot. In pre-crisis period, Banvit was able to notice the threat and soon they made preparation for incoming crisis. We can say that they could recognize the early signals of upcoming crisis and make preparation for it. However, although it was fore seen upcoming crisis, Banvit and other organizations could not prevent the crisis and poultry sector were damaged in Turkey. ICESoS 2016 - Proceedings Book 215 �International Conference on Economic and Social Studies (ICESoS’16) Source: http://www.milliyet.com.tr/2006/03/31/ekonomi/resim/axeko02.gif As we can see there is a decrease in sales of white meat about 60-70% in October 2006 because of detection of avian influenza and deaths due to illness. In crisis period, cooperate with STBP, newspaper and TV commercial studies that provide detailed information about avian influenza made packed chicken sales have become better than pre-crisis period. Consumer awareness was increased by right information that provided by the organization. At the end of the crisis, Banvit started to recover its wound and turn to crisis into opportunity. In this stage, Banvit limited the damage of the crisis, recover its wounds and they could turn the crisis into an opportunity. They could achieve the high sales rate after the crisis by directing people to buy packed products. 216 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation According to household consumption panel survey that made by Banvit, packed white meat consumption increased %168 in general, packed white meat consumption of Banvit increased %179. Managerial İmplication In summary, there is no exact method to completely prevent the crisis in advance. Organizations that having continues interaction with their environment are very vulnerable about change in their environment, but organization can see the incoming crisis by watching their environment by creating right early warning system. So, ınstead of dealing crisis after it happens, organizations should try to eliminate or reduce effect of crisis before it occurs. To do so, organizations should restructure their approach to crisis and make plans and studies for pre-crisis to post-crisis period. However if organizations go into crisis, someone should take command but he/she should not take all authority because if he/she gather all authority on himself/herself, he/she will prevent new ideas and opinion. 7. Attachments All documents below are taken from Banvit Bandırma Vitaminli Yem Sanayi Ticaret A.Ş. Şirket. Newspaper and Interview Samples Media Plan Summary Advert Her Kuşun Eti Yenmez Date October 2005 13-16 Repetition Publication 20 Akşam, Hürriyet, Sabah, Dünya, Posta, Referans, Takvim, Yenişafak, Milliyet, Tercuman, Türkiye, Vatan, Zaman, Cumhuriyet, D.B., Gözcü, Güneş, Radikal, Star, Yeni Asır ICESoS 2016 - Proceedings Book 217 �International Conference on Economic and Social Studies (ICESoS’16) Uygunsuz October 2005 29-31 10 Vatan, Akşam, Milliyet, Posta, Zaman, Radikal, Hürriyet, Sabah, Sonar, Cumhuriyet 10 Fanatik Basket Newspaper, Lezzet Güneşi, Çocuğum ve Ben Magazines Repetition Publications 24 Hürriyet, Sabah, Milliyet, Posta, Radikal, Akşam, Takvim, Yeni Asır, Vatan, Zaman, Türkiye, Gözlem 6 Hürriyet, Sabah, Posta, Takvim, Yeni Asır, Gözlem November 2005 18-22 Kuşkusuz November-December 2005 Advert Date Emin olun ve uyanık olun January 2006 22-29 January 2006 29-31 Emin Olun March 2006 15-26 İzlenebilirlik Advertorial Campaign Date )Time (second Channels 1. and 2. mo�vie October 2005 19-31 ’and 60 ’70 Show TV, Kanal D, Atv, Kanal 7, Star, STV, TGRT, NTV, Cnbc-e, CnnTürk, SkyTürk, TV8, Ege TV, Olay TV, Sky TV, Haber Türk January 2005 22-27 3. movie 4. movie ’60 January- 5 February 27 2005 ’55 March 2006 29-31 ’20 April 2006 1-4 ’20 Advertisement Samples 218 ICESoS 2016 - Proceedings Book Atv, Cnbc-e, CnnTürk, Ege TV, HaberTürk, Kanal 7, Kanal D, NTV, Olay TV, Show TV, SkyTürk, Star, STV, TGRT, TV8 Atv, Kanal D, Show TV, Star �Regional Economic Development: Entrepreneurship and Innovation Website and Mailing Samples Outdoor and Alternative Environment Samples ICESoS 2016 - Proceedings Book 219 �International Conference on Economic and Social Studies (ICESoS’16) STBP Advertisement Samples Brochure Samples 220 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Banners of Social Projects and News Samples References • Akçe, K. (2005). Kriz Sürecindeki İşletmelerde Örgütsel Küçülme (Downsizing) Uygulamaları ve Kayseri İlinde bir Araştırma • Akdağ, M. (2005). Halkla ilişkiler ve kriz yönetimi. Selçuk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 14, 1-21. • Aymankuy, Ş. Y. (2001). Turizm Sektöründe Kriz Yönetimi. Balıkesir Üniversitesi Sosyal Bilimler Dergisi, 6. • BABÜROĞLU, N. (1999). Kriz Süreci Yönetiminde Yeni Bir Paradigmaya Doğru. TÜSDAD Görüş Dergisi. • Baran, H. (2001). İşletmelerde kriz yönetimi. A& G Bülten) Araştırma ve Meslekleri Geliştirme Müdürlüğü. • Coombs, W. T. (2014). Ongoing crisis communication: Planning, managing, and responding. Sage Publications. • Crandall, W., & Spillan, J. E. (2009). Crisis management in the new strategy landscape. Sage. • Demir, N.(2011) Türk Kamu Yönetiminde Kriz Yönetimi. • Demirtaş, A. G. H., & Üniversitesi, E. F. İ. (2000). Kriz yönetimi. Kuram ve Uygulamada Eğitim Yönetimi, 23(23), 353-373. • Devlin, E. S. (2006). Crisis management planning and execution. CRC Press. • Erten, Ş. (2011). Türk kamu yönetiminde kriz yönetimi anlayışı= The concept of crisis management in Turkish public administration (Doctoral dissertation, Sosyal Bilimleri Enstitüsü). • Erten, Ş. (2011). Türk kamu yönetiminde kriz yönetimi anlayışı= The concept of crisis management in Turkish public administration (Doctoral dissertation, Sosyal Bilimleri Enstitüsü). • Glaesser, D. (2006). Crisis management in the tourism industry. Routledge. • GÜLER, E., & YILMAZ, B. EKONOMİK KRİZ, KOBİ’LERE YANSIMASI VE BİR ÇIKIŞ YOLU OLARAK BARTER. • McNamara C. (2006). Field Guide to Consulting and Organizational Development: A Collaborative and Systems Approach to Performance, Change and Learning 143-145 • OFLUOĞLU, G. (2001) İşletme ve Kriz Yönetimi. • ÖZDEVECİOĞLU, M. (2002). KRİZİN İŞLETMELERİN YÖNETSEL VE ÖRGÜTSEL YAPISI ÜZERİNDEKİ OLUMSUZ ETKİLERİ VE KAYSERİ SANAYİ İŞLETMELERİNDE YAPILAN BİR ARAŞTIRMA. • SEZGİN, F. KRİZ YÖNETİMİ.181-195 ICESoS 2016 - Proceedings Book 221 �International Conference on Economic and Social Studies (ICESoS’16) • SUCU, Y., & KİTAP, G. (2000). Kriz Yönetimi. Elit Yayıncılık, Ankara. • Şen, F. (2011). Küçük ve Orta Ölçekli İşletmelerde Kriz Yönetimi ve Bir Örnek Olay Analizi • Tağraf, H., & Arslan, N. T. (2003). KRİZ OLUŞUM SÜRECİ VE KRİZ YÖNETİMİNDE PROAKTİF YAKLAŞIM. • TUTAR, H. (2011). KRİZ VE STRES TÖNETİMİ. • YALÇINKAYA, M. (2002). Açık sistem teorisi ve okula uygulanması. Gazi Eğitim Fakültesi Dergisi, 22(2). • Yavaş, E. (2014). İşletmelerin Kriz Döneminde Uyguladıkları İnsan Kaynakları Politikalarının, İşletmelerin Kriz Alabilirliğine Olan Etkileri. 222 ICESoS 2016 - Proceedings Book � Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3331 Title A name given to the resource TURNING THE CRISIS INTO OPPORTUNITY: CASE OF BANVİT Author Author Tok, Mustafa Atay, Erhan Abstract A summary of the resource. Abstract: Uncertainty is rapidly increasing in fast-changing world. With each moment we are faced with various crisis and uncertainties. Today, crises have become an important part of our lives. It is same for the organizations. That is why preventing the crisis before it starts, exiting from the crisis with minimum damage and effectively managing crisis has become a main object of the organizations. In this research firstly; crisis, its reasons and effects are tried to be explained and identified. After that crisis management and its processes are examined and tried to be identified. In second part of this study we are going to examine Banvit Bandýrma Vitaminli Yem Sanayi Ticaret A.Ţ. Ţirket. We will try to examine and understand the organization’s reaction to crisis (avian influenza), how they handle it and how a crisis can be turn into an opportunity. Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/77a6b8061fd3b8e1f9f649f36af34637.pdf ca2938cbcddb6293fed208b1770a35d9 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3298 Title A name given to the resource Jecoss, Volume 6, Issue 1 Author Author Teoman, Duman, Editor Publisher An entity responsible for making the resource available International Burch University Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Article PeerReviewed HB Economic Theory https://omeka.ibu.edu.ba/files/original/dae801c25e4875049a6c0e682daaafc3.pdf 536bd84b2f699401fd632be86fbe8187 PDF Text Text TAX EVASION IN ALBANIAN ECONOMY AFTER ’90 Viola Tanto European University of Tirana Albania viola.tanto@gmail.com Abstract: Albanian economy has gone through some difficult processes during different periods. For 45 years, it was a centrally planned economy, because of the dictatorial system. Albanian economy suffered a defeat during its adoption from centralized economy to a liberal economy. The main difficulty was the concentration of the Albanian economy in the cooperative system. In this type of system, all properties were owned by the state, there was no right of privatization. After ‘90 the identity of properties was returned. The banking sector, as one of the most important sectors of economy, was not having an appropriate development. Not only inflation would be the problem of the economy, but also the loss of trust for the deposit of money in the second level banks that could be opened, which would lead to the failure of the financial sector. An important factor which characterize the economy is the informality. This article seeks to explain the factors that influenced informality in economy, in specific, tax evasion. Tax evasion is an illegal action as it constitutes a deed where the person is breaching the provisions found in the Tax Procedures Law and Penal Code. This paper shall discuss such provisions in the Albanian legislation. Keywords: tax evasion, legislation, liberal economy, informality, economic growth JEL Classification: K4 Introduction Recently, we have been witnesses to a significant increase in the quantitative and qualitative level of tax evasion and tax avoidance. Often, the “battle” between fiscal system and contributors in bad faith (or suspected as such) is made on the basis of power of probation (burden of proof) regarding the elements of the transaction that must be verified by the tax administration. Nowadays, tax evasion is leaving more and more space to avoid refined, in contrast to what might generally be thought, it is not only the prerogative of big companies, corporations or powerful groups of business, but it’s become a common management tool for small and medium enterprises and in some cases for natural persons. Economy evolved with the same steps with the evolution of mankind. The need for economic change and the adoption of economic was the result of evolution of the society. Application of transition in Albania was very difficult, because Albania was one of the poorest country of Europe. It was a communist country with similar features with other socialist countries but with a centralized economy, in other words Albanian people did not have the right to have a property. Structural changes in the banking system started since 1992 with the economic reforms, which began with the change of legal basis. The structure changed with the adoption of the law on ‘Bank of Albania’ and the approval of the law “On the banking system in the Republic of Albania”. The banking system with its inefficiency as a financial intermediary created spaces for pyramids (in 1997) to absorb the growing ICESoS 2016 - Proceedings Book 257 �International Conference on Economic and Social Studies (ICESoS’16) savings, especially savings of immigrants. Interest rates on deposits offered by these companies were too high and ranged from 6-8% per month. Main causes of pyramid schemes were lack of appropriate legal framework and political factor. The developments in the real sector, during ‘92-96’ were characterized by a sensitive economic increase of 9 % per year, a decline in the average level of inflation of 17.5 % , and a sensitive improvement of current account and budget deficit. Progress in the macroeconomic stabilization was based on the design and implementation of strong monetary and fiscal policies and also on rapid privatization in agriculture, retails, wholesales, small and medium enterprises which helped economic growth of the country. The desire and effort to fill the budget theoretically one side and ignorance of the Albanian reality, made to fixed quotas excise arbitrary values, provoked by withholding production firms or tax evasion. Refering to the Working Document of the Secretariat of the Investment Council (SIC): Informality, A Common Government-Business Challenge, December 2015, since the 1st of September 2015, the Government officially initiated an extensive campaign against informality in the country. This campaign was preceded by public statements during July–August 2015 on the necessity to fully establish rule of law in the economic and commercial sphere of the country. The campaign was also preceded by a series of concrete, but not published, steps by the Government, including the establishment of a working group within the Council of Ministers, discussions in the Inter-ministerial Strategic Planning Committee (SPC), and the presentation of the campaign to the National Economic Council (NEC). The process was accompanied by a large number of on-site tax inspections (fiscal visits) aimed at scanning the informality situation, numerous media statements by all stakeholders, followed by a series of legal initiatives. A “unique” intensity of debate and reaction was observed concerning this campaign, involving the Government, the business and its representative associations, as well as international institutions. Informality and the tax system The informality in Albania is identified mainly in the form of unregistered businesses, fiscal evasion, and informal employment. An important aspect of “informal economy” is “criminal economy,” the kind of economy resulting from the illegal production of products and services and activities forbidden by the law. The difference between the two is that in criminal economy, what is forbidden is the activity itself, but in informal economy, the activity itself is legal, but the income is concealed and avoided through illegal means. Tax evasion, as a phenomenon of corruption overall economy of our country, in this extended period of transition, tends not only by moral anti-law to benefit, above all, the adoption of the law, not in the real conditions of development our economic, mentality, transitions and versatile infrastructure fiscal. Albania, with the entry into the market economy felt a duty to adopt Western laws in various sectors of the economy, and specifically, in the fiscal sector. Western Europe, in reality it enforced these laws for a long period, subject to supply and demand. This resulted in the harmonization of the price upon request. Due to the low level of life and fiscal mentality, excises were put under a strict technical control, not produced rampant evasion. They defined levels of tax payable and especially, excise duties to 258 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation achieve the objective of their optimum absorption by the state, to realize not only the budget revenues (out lower). In order to create an anti-evasion atmosphere because populations larger than our country and not only that, but the state tradition most part, these countries rushed to recognize capitalists young and teach the masses, with the tradition of the new tax reduction tax evasion by using tax policy carefully. The tax system represents one of the main pillars that facilitates or impedes the formalization of economy, also making the business climate more attractive or not. Regarding the tax system, businesses have identified the following concerns: tax burden, fragmentation of the tax system, tax administration, and tax procedures. The administration of taxes is mentioned as an issue in different recent reports of international organizations on the business climate of Albania. As it’s stated in the Working Document of SIC, businesses have continuously emphasized and made different comments, generally negative ones, over the capacities of the administration, interpretation of the legislation, and frequent tax inspections. Tax avoidance is one of the most difficult issues with which they are confronted tax authorities, courts and legislation throughout the world, especially in places where it is hard to believe or doubt that the tax system is the main instrument to increase revenues that support government investment (Orow, 2000). Tax avoidance and other forms that deviate from the failure of taxes or reduce them can be called without hesitation more widespread phenomenon in recent centuries. Tax avoidance involves arranging a transaction or a series of transactions, as to obtain a tax advantage, distinguishing the tax planning, which is lawful and tax evasion, as the incidence of serious violations of tax rates. Increasing cases of avoidance must be given a choice and must take immediate and concrete measures. This poses a serious challenge against the effectiveness of the tax laws. In all the multitude of books, articles or reports on this subject are noticed contradictions and different currents of thought on the nature and causes of tax evasion, ways of responding to it or address it, citing the fact that some perpetrators tax avoidance is a problem which requires a response by the legislation. The divergence in the views of different groups of researchers, doctrine or jurisprudence come as a consequence of the legal traditions of the countries that belong or individual rights and obligations in tax law. The main issues and the most vulnerable areas (Palumbo, 2011) which have been and continue to be problematic for Albania, as well as for other countries include: - The lack of a clear and coherent policy to tackle the structural choices provided by tax legislation; - The fact that the tax system exists as an economic reality in the business world and as a real and substantial cost affects the shape of the majority of transactions; - The existence and application of formal principles characterizing many of the transactions and creating differences which are more formal than substantive; - Different taxes for different businesses and the lack of a coherent framework of income tax on investment. ICESoS 2016 - Proceedings Book 259 �International Conference on Economic and Social Studies (ICESoS’16) Ways that are followed to address tax avoidance have been different. Abuse of the law doctrine is used in all areas of law, including the right to tax. The European Court of Justice (De La Feria & Vogenauer, 2011) alluded to more than thirty years connected with the terms “abuse or abusive practices”, but for a long time the meaning of these references has been unclear. Recent years there has been a radical change in attitude, mainly due to the development by the Court of a test for finding of abuse and its application in the field of taxation. The European Court of Justice has formulated a principle of general anti-avoidance according to this doctrine. The principle of prohibition of abuse of rights can be used as an effective basis for addressing tax avoidance, which is a manifestation of abuse of the right of the taxpayer. The principles that govern tax avoidance and evasion are provisions that prohibit the performance of complex structured transactions intentionally by the taxpayer, to divert from paying the tax. Before determining these principles, we need to make the difference of the behaviors of the taxpayer, in order to better understand the link between the illegal conduct and general principles. One of the manners of tax benefit, which is in any case illegal is tax evasion. Tax evasion is the taxpayer’s behavior (Galdieri, 2009), that consists in a direct violation of tax liabilities as a result of existence of some elements related to the birth of the tax. In practice, the taxpayer avoids the payment, wholly or partially, of the tax liability using tools / illegal ways to hide all or part of the taxable base. These behaviors of taxpayers, which are illegal, can come as a result of gross negligence or intent on committing acts or omissions e.g failure of invoices or lack of billing transactions (such as omission of the taxpayer), or may result in active actions as fulfillment of invoices for transactions that are really nonexistent (Caraccioli, 2009). In this way the definition of conduct for tax purposes is very simple: there is tax liability specified in the relevant rules, the person/business is not aimed at changing the legal structure, but illegally, evading this obligation. Usually these situations occur in the case of creating models or transactions, for e.g corporate mergers, divisions, transformations, created as entities without a “valid reason economic”, but to take an advantage of tax. Ratio (reason) is a savings/ evasion of taxes (Terracina, 2012). Tax avoidance and tax planning Tax avoidance should not be confused either with tax evasion (as discussed above), which is in breach of a legal obligation to pay taxes, nor with tax saving. The taxpayer can make the choice among of the various options offered by the legal system to minimize the tax burden. The concept of tax saving is broader and more general than that tax avoidance. Well, we can say that the tax saving is a grouping that includes all sub-groups considered. Methods, tools, techniques of conducting tax avoidance are different from those of the realization of tax planning. 260 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation In fact, there is absolutely nothing wrong in choosing between two or more different transactions that lead to the same result, where the choice of one leads to lower taxes, reduction or elimination of the tax burden. The possibility for taxpayers realizing a savings (Pistone, 1995) allowed by the legal system (the so-called tax-free zone) is characteristic of capitalist economic systems. It is symbolic that such opportunity was given without hesitation the former communist countries after leaving the planned economy system. The benefit of tax savings by planning when there is no exceed of the limits of legality, can be very useful and socially. It was argued that the specific weight of the tax burden is an instrument to stimulate (or discourage) a certain kind of social or economic choices of taxpayers. Meanwhile, the essential features of tax avoidance is avoidance or deviation from the definition of tax rates or the use of legal space for the performance of certain transactions. The tax burden is not mitigated by falsifying the facts of tax relevant (as in the case of tax evasion), or through simulation of certain transactions (as in the case of fraud), but through careful use of tax rates existing gaps (Palumbo, 2011). Often, (Galdieri, 2009) taxpayers willing to avoid taxes, create more complex schemes with the sole purpose to avoid the law. Tax avoidance, in other words, consists in acquiring a particular economic outcome, using the not the normal procedure provided for by the legal system. The main problem lies in the fact that how far can go the taxpayer, choosing less heavy taxation without avoiding the law. Conclusions This paper has explored a number of issues regarding shadow economy and fiscal evasion. Although in different levels and ways, shadow economy is present in every country. Tax evasion is an important and significant phenomenon that affects both developed and developing economies. Size of the informal economy and fiscal evasion associated with it should be clearly understood, in order to forecast the appropriate policies to deal with these issues. Generally countries with low tax rate, tend to have less fiscal evasion. However, Albania is an exception, since it has or had a low tax rate, but fiscal evasion is still a major problem. As the tax rate increase, the probability of evading taxes increases, too. Tax payers lack trust on governmental institution, so they evade taxes or pay only the amount they believe they can be caught. In order to reduce tax evasion, Tax Administration should increase the quality of audits and controls. This can be done through an improvement in tax audit methodologies and existing topics, creating a unique database with the results of inspections made on businesses and individuals. Strengthening of financial control may also help in the reduction in the size of informal economy. Government should develop business management tools for a more precise control or a database including taxpayer’s taxpaying habits. Fiscal evasion can be reduced also by the improvement of enforcement procedures. In order to control tax evasion government should: ICESoS 2016 - Proceedings Book 261 �International Conference on Economic and Social Studies (ICESoS’16) a)Build business- friendly policies abolish repressive practices against business and fiscal arbitrariness, b)Increase cooperation between different state agencies c)Increase the capacity and professionalism of customs and tax administration, in order to improve the control of fiscal evasion in the labor market it is required the education of both employees and employers; d)Strengthening the legal and financial penalties for individuals and companies who manipulate company balance sheets. International experiences suggest that stronger penalties function better when adequate incentives have been created preliminarily for formalization purposes and when informal companies have a more successful transition towards formalization. On the other side there are many question marks on the efficiency of the complaint system, including tax appeal procedures and complaints procedures through the judicial system. The formalization reform must also have a goal to relieve the administrative burden for taxpayers, by promoting compliance with the tax system and the regulatory system as well as a higher standard of the final goods and services in the following aspects: For e.g. Improvement of public institutions’ infrastructure in relation to application of online systems and enhancing the exchange of information in real time. More concretely, the online coordination of State Inspectors and online exchange of information on Inspections as well as coordinated registration of private entities, with institutions such as the NRC, Tax Office, Employment Office and other Inspectorates (e.g. NFA, the Environment Inspectorate, etc.) or the General Directorate of Customs for imports of raw materials (necessary for agro-business). References • Antonini L., 1966, Equivalenza di fattispecie tributarie ed elusione di imposta, Riv. dir. Fin, 167-174. • Amatucci F., 2009, L’abuso del diritto nell’ordinamento tributario nazionale, Clausola generale antielusiva, Corriere giuridico. • Brown Karen B., A comparative look at regulation of corporate tax avoidance, Comparative prespectives on law and justice,12, Springer editor, p.p 1-5, 198199. • De la Feria R. & Vogenauer S., 2011, Prohibition of Abuse of Law, A New General Principle of EU Law?, Studies of the Oxford Institute of European and Comparative Law. • Ivo Caraccioli, 2009, Elusioni o forzature nell’applicazione dell’imposta di registro, Gianni Marongiu; Spunti di metodo in tema di “abuso del diritto”, Paolo Gentili; Neotepa- Periodico ufficiale dell’A.N.T.I. – Associazione Nazionale Tributaristi Italiani, Milano. • Galdieri E., 2009, General anti-avoidance rules & doctrines, EUCOTAX Wintercourse 2009, Barcelona, Università LUISS – “Guido Carli” – Roma, Facoltà di Giurisprudenza, Cattedra di Diritto Tributario, p.p 27, 191. • Garbarino C., 2009, The development of a judicial anti-abuse principle in Italy, British Tax Review, B.T.R. • Lavoisier, 2099, L’abuso di diritto nell’ordinamento tributario italiano. • Losurdo F., 2011, Il divieto dell’abuso del diritto nell’ ordinamento europeo, storia e giurisprudenza, G.Giappicheli Editore, Torino. 262 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation • Orow Nabil BEc, LLB (Hons), 2000, Department of Business Law and Taxation, Faculty of Business and Economics, Monash University, Victoria, Australia, General anti-avoidance rules, A comparative International analysis, Jordans Editor, Bristol. • Palumbo G., 2011, Elusione fiscale e abuso del diritto, L’aggiramento degli obblighi impositivi tra legittimo risparmio ed evasione fiscale, Cesi Multimendia, Milano, 1-3. • Piantavigna P., 2011, Abuso del diritto fiscale nell’ ordinamento europeo, G.Giappicheli Editore, Torino. • Pistone P., 1995, Abuso del diritto ed elusione fiscale, Padova, p.p 7-8. • Terracina D., 2012, Riflesi penali dell’ evasione fiscale, Tra ricchezza nascosta e regime del dichiarato, Dike Giuridica Editrice, Roma, 183-190. • Jarvis, Chris, 1999, The Rise and fall of the Pyramidic Schemes in Albania. • World Bank, 1994, “Albania and the World Bank. Building the Future”, Washington DC. • World Bank, 1998, ”Albania Beyond the Crisis”, Washington, D.C • INSTAT • Secretariat of the Investment Council: Working Document – Informality, A Common Government-Business Challenge, December 2015. • Annual Report of National Registration Center, 2015, Albania ICESoS 2016 - Proceedings Book 263 �� Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3337 Title A name given to the resource TAX EVASION IN ALBANIAN ECONOMY AFTER ’90 Author Author Tanto, Viola Abstract A summary of the resource. Abstract: Albanian economy has gone through some difficult processes during different periods. For 45 years, it was a centrally planned economy, because of the dictatorial system. Albanian economy suffered a defeat during its adoption from centralized economy to a liberal economy. The main difficulty was the concentration of the Albanian economy in the cooperative system. In this type of system, all properties were owned by the state, there was no right of privatization. After ‘90 the identity of properties was returned. The banking sector, as one of the most important sectors of economy, was not having an appropriate development. Not only inflation would be the problem of the economy, but also the loss of trust for the deposit of money in the second level banks that could be opened, which would lead to the failure of the financial sector. An important factor which characterize the economy is the informality. This article seeks to explain the factors that influenced informality in economy, in specific, tax evasion. Tax evasion is an illegal action as it constitutes a deed where the person is breaching the provisions found in the Tax Procedures Law and Penal Code. This paper shall discuss such provisions in the Albanian legislation. Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) https://omeka.ibu.edu.ba/files/original/819808227e39cb4f9a4daf8d627a34c0.pdf fe4759d09a2e97d7d5e1442f428139d6 PDF Text Text PERCEIVED SATISFACTION WITH PUBLIC TRANSPORT SERVICE: CASE STUDY OF GRAS Nataša Tandir International Burch University Bosnia and Herzegovina natasa.tandir@ibu.edu.ba Haris Tandir International Burch University Bosnia and Herzegovina hari.tan@hotmail.com Abstract: Public service quality is in recent years one of the major challenges for economic analysis. It is due to the size of companies providing public services as well as to the importance of obtained results both for companies offering the services and for the public policy creators and administrators. One of the aspects that can be evaluated is the level of service offered or the supply side. The other side is the perceived satisfaction with the service quality, which represents the demand side aspect. There is not much research that analyses how the passengers perceive the quality of the services. The objective of this paper is two folded. Firstly, to evaluate the quality of GRAS services from the aspect of users and secondly to see what needs to be improved in order for non-users or people who rarely use public transport to become regular users. The information is valuable for policy makers as well as operational managers in the public transport system. An insight into what users consider as important and how they perceive existing public transport service can show that investment and improvement of existing service can really attract new users and keep the existing ones. The data were collected using self-administered internet mediated questionnaires to the residents of Sarajevo Canton. In total 247 persons answered the questionnaire. The response rate was above 50 per cent. The results showed that there is wide space for improvements in service, especially if the company is trying to reach non-users. Keywords: public transportation, services, satisfaction Introduction Car traffic has increased considerably during recent decades. The car enables transportation that brings people positive consequences but also costs for society. Individual freedom and independence are among the positive consequences noted in connection with car use. Thus, the versatile car enables people to conduct diverse activities in different places, for instance, work, purchases of different kinds, and leisure activities. At the same time the negative environmental effects of car use is becoming recognized. Public transport has a lower societal cost than the car. Although most people use public transport for some trips they make, it is generally perceived to be less attractive and is less chosen. How can it be made more attractive? In the public transport ICESoS 2016 - Proceedings Book 311 �International Conference on Economic and Social Studies (ICESoS’16) industry, increasing competition has led to an increased market orientation, something which for instance has led to that customer surveys have become common. With the increased competition, there is also an interest in boosting market shares. In addition to this, there are adaptations of services in order to encourage both existing and new travellers to travel more by public transport (Carlsson, 1999; Eriksson, 2006). Both society and the public transport industry want to change public transport in order to adapt it to those who are frequent car users today. Accordingly, there is a need for knowledge of how public transport can be made attractive to car users. Public service quality is in recent years one of the major challenges for economic analysis. It is due to the size of companies providing public services as well as to the importance of obtained results both for companies offering the services and for the public policy creators and administrators. One of the aspects that can be evaluated is the level of service offered or the supply side. The other side is the perceived satisfaction with the service quality, which represents the demand side aspect. There is not much research that analyses how the passengers perceive the quality of the services. The objectives of this paper are two folded. Firstly, to evaluate the quality of GRAS services from the aspect of users and secondly to see what needs to be improved in order for non-users or people who rarely use public transport to become regular users. Literature Review According to Fellesson and Frimen (2008) in many countries there have been investments in improvement of public transport systems in order to increase the quality and thus the usage of this mean of transport. However, this doesn’t lead to corresponding increase in demand (Fujii & Kitamura 2003, Mackett & Edwards 1998). This is mainly because of the increasing usage and ownership of cars. Anable states (2005) that today, people are very dependent on car transportation. For them, car is not just a mean of travel. As Steg (2005) points, it gives a feeling of sensation superiority, power, freedom, position in the society. On the other hand, there is an increase development and implementation of measures related to the promotion of consequences of car travel, mainly on environment and congestion, especially in large cities. Together with cycling and walking, public transport is generally recognised as a sustainable alternative to the usage of cars (Redman et al., 2013). Transfer from car travel to public transport usage became an important alternative for the society which leads to the necessity to improve the quality of public transport, make it more appealing and satisfying for the users (Beirão and Cabral, 2010). Public transport systems need to become more market oriented and competitive. They need to create certain image that would attract users. In order to recognize the possibilities for improvement and increase market share, companies providing public transport services need to understand travel behaviour, consumer’s needs, expectations and satisfaction of users (Beirão and Cabral, 2010). Those information are valuable for policy makers as well as operational managers in the public transport system. An insight into what users consider as important and how they perceive existing public transport service can show that investment and improvement of existing service can really attract new users and keep the existing ones (Fellesson and Friman, 2008). Satisfaction represents a concept that deserves certain attention. It is manly elaborated in consumer research and it is proven to have great value in understanding present 312 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation and future behaviour of customers. Customers’ satisfaction is the link between the service (or a good) offered by a company and perception of that service from the customers (Fellesson and Frimen, 2008). In the research by Friman, Edvardsson and Garling (1998) it is pointed that dissatisfied users are maybe more important than satisfied users. In order to determine the satisfaction or dissatisfaction the relevant attributes need to be identified. In the same study it was assumed that the satisfaction is mainly affected by negative critical incidents (NCIs) and that positive critical incidents are not so relevant. The main NCIs identified were: treatment of employees (lack of competencies, knowledge, willingness to serve); service unreliability (delays); simplicity of information; and shortcomings of vehicles, equipment and stops. The study showed that single NCI and a memory of how many times it has repeated (frequency) affects overall satisfaction with the public transport service. Paulley (2006) determined key factors that affect the demand for public transport. According to the research it was found that fares, income, car ownership and quality of service are key in determining the demand. The study is mainly related to the urban public transport in Great Britain, however many international examples and sources are used to emphasise the topic. The research of Walle (2006) studies the relation between transport mode and time factors using elasticities and regression techniques. The results showed that there is a clear relation of waiting and walking time and public transport use. According to the findings important issues were emphasised and recommended to the public transport companies. The important factor that can influence car drivers to switch to public transport is trip chaining. In the work of Hensher and Reyes (2000) different discrete choice models are evaluated to determine the role that certain features of households have on the tendency to undertake varying trip chains that involve the use of the car or public transport. Research conducted by Dell Olio et al. (2011) indicates the difference between desired quality of service and perceived quality by users. The first represent what the users desire, expect or hope to receive and the later one is the daily experience of the users of public transport. The research offers new aspect of quality: the quality that the user and potential user desires. The most valued variables were waiting time, cleanliness and comfort, while driver’s behaviour, occupancy and travel time were valued less. The obtained results provided useful information for the authorities and operating companies to plan marketing policies directed towards different categories of users, as well as potential users. The important attributes that could attract car users to become the users of public transport were emphasised by Lauren Redman et al. (2013). The important contribution of this research is related to the quality attributes of public transport services that would encourage shift from private car usage to public transport. The results implied that reduction in fare promotions and other habit-interrupting measures of transport policy can lead car users to initially try public transport. To sustain those new users, the accessibility, reliability and mobility provision are highly valued. In a study of public transport services, Hensher et al. (2003) found that travel times and fares have the greatest impact on negative satisfaction, whereas frequency of ICESoS 2016 - Proceedings Book 313 �International Conference on Economic and Social Studies (ICESoS’16) service and seat availability constituted the largest sources of positive satisfaction. In another study, Friman et al. (2001a, 2001b) found four factors identified as constituting perceived service quality in public transport services. The first factor was how travellers were treated by staff, that is their willingness to serve, their knowledge, and their competence. The second factor was service reliability. The third factor was simplicity of information (e.g. the availability of departure and destination information). The design of vehicles and space (relating to comfort, safety, and cleanliness) constituted a fourth factor. A transnational study of public transport in nine European cities (Fellesson & Friman, 2008) confirmed these results by highlighting the impact of safety, security, frequency, service reliability, comfort, and the quality of staff behaviour on the level of satisfaction with public transport. Stradling et al. (2009) examined 68 items which de-motivate people from using buses. Eight factors were revealed by factor analysis. Factor 1 was interpreted as inconvenience of route, scheduling, and other service provision; Factor 2 as unwanted arousal from the journey experience (e.g. crowded bus); Factor 3 as feelings of being unsafe; Factor 4 as the need for autonomy and control; Factor 5 as costs; Factor 6 as self-image; Factor 7 as the preference for independence; and Factor 8 as disability and discomfort. In a narrative review of international research on how to attract car users to use public transport, Redman et al. (2011) concluded that it is essential to break car-use habits, for instance by providing free public transport tickets for a limited time to enable car users to test public transport. To bolster attractiveness, it may be necessary to go beyond core service attributes such as travel time, accessibility and reliability by improving affective qualities. In order to keep (former) car users in public transport it is essential that they perceive the service as attractive, not only initially but over time. If this can be accomplished successfully car users may become satisfied public transport users (Pedersen et al., 2011). Case Study - Public Company “GRAS” The public transport in city of Sarajevo was organised in 1885. Firstly, it was a tram which used horses. The electric power trams were introduced in 1895. The bus transport started in 1948. After many change, improvements and development, new charging system was introduced in 1974 while the half automatic fare charging system was implemented in 1977. During the war, the vehicles, the lines and whole company, as everything else in Sarajevo were devastated. The reconstruction of the public transportation service started in 1996. Today, the mission and vision of the company states that the public passengers’ transportation represents one of the most important if not the key function of modern city, overgrowing simple communication function. It represents the part of the city development policy, the base for healthy community with great social role, since the main users of public transport is population with lower income, especially younger population and retired people. The mission of the company is to improve conditions and safety in public transport, to increase the offer, improve the efficiency of communication and to maximise profit. The vision is to give absolute priority to the quality, speed and reliability of public transport, support of the Sarajevo Canton and to the ecology and energy efficiency. 314 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Since 2005 the company implemented ISO 9001:2000 standard which was successfully recertified in 2010. The special attention is given to the staff training and communication toward the users. Methodology In Sarajevo there are two companies providing public transport services to the city. The objective of this study is to evaluate the user’s perception and satisfaction with the quality of GRAS public transport company. The research should show what are the strengths and weaknesses of GRAS and where are the places for service improvement. The users will evaluate characteristics of public transport services like: coverage, time, reliability, behaviour of employees, condition of vehicles, frequency, safety, etc. According to the available literature and with the objective of the research following hypotheses were constructed: H1: There is an overall satisfaction with public transport services of GRAS. H2: Non users would become users if more than three attributes would be improved. H3: Places for improvement of public transport services are quality of vehicles, treatment of users by employees and service reliability. The data were collected using self-administered internet mediated questionnaire. The questionnaire was designed using Google docs. It was administered using e-mail and social networks. This way of collecting data was chosen because of following reasons: there is no demand for field work, there are no financial resources necessary, data input is automated and data analysis is easy to perform using SPSS (Saunders et al., 2009). The design of each question was done by adapting questions used in other questionnaires. The advantages of relying on already designed questionnaires are the ability to compare the findings with other studies and possibility to asses’ reliability of the questionnaire. In order to avoid poor questions, the relevant scientific literature was consulted. Likewise, there were no copyrights on the questions and the questions were adapted from many existing questionnaires, thus there is no need to point each out. The first part of the questionnaire is consisted of basic demographic questions. The second part consist the question related to the reasons why people do not use public transport or use it very rarely, and what needs to be improved so a non-user would become the user of public transport services. Third part is evaluating the perception of users about the quality of public transport service using 5-point Likert scale: (1) don’t agree at all, (2) hardly agree, (3) neutral, (4) partially agree, and (5) fully agree. The sampling was done using non-probability sampling more precisely convenience sampling, which is used because of ease of reaching the respondents this way. The survey was administered in English and Bosnian language. The purpose of the research was explained with accompanying cover letter. According to Dillman (2007) the message in covering letter has positive effect on the response rate. ICESoS 2016 - Proceedings Book 315 �International Conference on Economic and Social Studies (ICESoS’16) Since the number of thematic questions in the survey was 19, in order to obtain validity, the minimum number of respondents was 190 (ten respondents per each question). In total 247 persons answered the questionnaire. The response rate was above 50 per cent. Results Out of 247 respondents 49.8 per cent are female and 50.2 are male. When asked about living area, 81.9 per cent live in the study area while 18.1 per cent do not. The age structure of respondents is presented in next figure. Figure 1: The age structure of respondents Related to employment status 59.6 per cent are students and 36.7 are employed. There is also a minority of self-employed (3.3 per cent) and retired respondents (0.4 per cent). The respondents who own a car are 43.4 per cent of the sample. Since one of the aims of this paper is to determine what are the reasons not to use public transportation services, it was important to find out how often respondents use public transport. People who use it few times a year count for 20.8 per cent of the total sample and 8.6 per cent never use it. This is represented in figure 2. Figure 2: Frequency of public transport usage 316 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Figure 3 shows the reasons why some respondents do not use or rarely use public transportation services. The main reasons, according to the non-users are that it is easier to travel by car and that public transport is overcrowded (more than 40 per cent). Only 9 per cent thinks that public transport is too expensive and only 7.2 per cent do not use it because the whole family is travelling by car. Figure 3: Reasons for not using public transport When asked about what needs to be improved so they would become users or more frequent users of public transport the respondents gave different answers (table 1). Table 1: What needs to be improved in order to use public transportation more frequently Frequency of using public transportation services Every day If you do not use public transportation services or use it very rare, what are your reasons for it? Safety (7) Cleanness (3) Frequency (4) Reliable (regular) (3) Speed (2) To reduce the price of tickets (3) New tram More vehicles and seating places (2) Few times a month Quality, better conditions Reliable and more frequent (3) Less crowd Modern vehicles (2) Customized tickets according to the destination There should be only one public transport service company The public transport market should be more competitive, not monopolistic. Everything (2) Better hygiene and behavior of employees ICESoS 2016 - Proceedings Book 317 �International Conference on Economic and Social Studies (ICESoS’16) Wi-Fi Few times a week Safety (3) New vehicles (3) Frequency (2) Cleanness (2) Better employees (2) You never know whether the bus will take you all the way to your destination or it would stop somewhere (therefore you lose your money you pay for the ticket and you are late in most More comfortable Everything (2) Nothing Few times a year Cleaner (4) Better transport (3) Safety (3) Better connectivity and more available routes More vehicles with newer production date frequency (7) Less crowd (2) Educate people manners in public transport Never All (2) Speed, reliability and frequency (2) Don’t know Not planning to use it Mainly answers were related to three broad topics. Frequency and reliability is very important. Second issue that was pointed is related to the conditions in the vehicles. The respondents ask for better quality, better hygiene and more clean vehicles. The third group of possible improvements is related to the employees and their behaviour. The complaints are related to the manners of drivers and lack of politeness. One more response that was repeated few times is safety during ride. When all respondents were asked to say whether they agree or disagree with certain attributes of public transport the responses corresponded with answers from non-users. The number of surveyed people that thinks it is overcrowded is 148 (61.9 per cent). Around 45 per cent thinks it is not safe. More than 60 per cent states that the vehicles are not modern and not clean. Discussion The purpose of this study is to investigate which are the problems in public transport perceived by its users and which solutions may make public transport more attractive to car users. With such knowledge, it will then be possible to suggest how public transport can adapt its service offering to car users. The results of this study indicate that public transport services need to be improved. 318 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation This is due to the perception that current public transport services are not attractive enough. The generality of these results is implied by the fact that they are in line with previous research findings from other countries (Curtis & Headicar, 1997; Kingham et al., 2001; Shannon et al., 2006). How can public transport be improved and become attractive? In response to this question, the results showed that increased service frequencies, reliability, cleaner and newer vehicles were stated by car users to be reasons for increasing their use of public transport. Similar results have been shown in other studies (Kingham et al., 2001). Even if an improved public transport system would be provided in medium- size cities, it would probably still be the case that car users would have to make sacrifices, especially initially because of their known difficulties in changing an acquired car-use habit (Fujii & Gärling, 2005). Furthermore, it is unlikely that a public transport service would fully cater to car users’ needs as regards time and flexibility. In order to increase public transport use, it is thus also essential to make car use less attractive. It is not likely in the near future that conditions governing car use in medium-sized cities will deteriorate due to congestion. Other measures need to be taken to reduce the relative attractiveness of car use, for instance the prohibition of car traffic in various zones, parking restrictions, and general measures such as increasing the cost of owning and driving a car. Conclusion One of the undisputable need for the economic development of any society is providing public transport services that are satisfying the growing mobility needs of citizens. Many public transport companies in other countries, as well as our domestic company have internal indicators of the quality of services they offer. However, those parameters are usually related to some attributes that are important from the aspect of the company, such as travel time, frequency of the service, the average delay, the average age of the buses that serve a route, etc. These measurements have internal utility but in many cases are not valid for specific actions to improve user welfare. The studies on quality must be not only based on certain standards but on combination of set quality criteria and level of user’s satisfaction. The public authorities, no matter they are regulators or providers, must establish levels of quality that maximize user utility. Related to the above mentioned, this study provides an interesting insight into the satisfaction of users. Likewise, it determines attributes that need to be improved in order for non-users to become users. Frequency, reliability, safety, cleanness are the characteristics that need to be main concerns of future strategies of public transport companies, especially in a market that once used to be monopoly and is transforming to more competitive market. ICESoS 2016 - Proceedings Book 319 �International Conference on Economic and Social Studies (ICESoS’16) References • Anable, J. (2005). Complacent Car Addicts” or ‘”aspiring Environmentalists”? Identifying travel behaviour segments using attitude theory. Transport Policy, Vol. 12, Issue 1, p. 65-78. • Beirao, Gabriela and Cabral, J.S. (2010). Travelling to work or just for fun? Exploring differences in perceptions and attitudes by travel modes, 12th WCTR, July 11-15, 2010 – Lisbon, Portugal • Curtis, C., & Headicar, P. (1997). Targeting travel awareness campaigns. Which individuals are more likely to switch from car to other transport for the journey to work? Transport Policy, Vol. 4, p. 57-65. • Dell Olio, L., Ibeas, A. & Cecin Patricia (2011). The quality of service desired by public transport users, Transport Policy, Vol. 18, Issue 1, p. 217-227 • Eriksson, L. (2011). Car Users’ Switching to Public Transport for the Work Commute. Dissertation, Karlstad University Studies. • Fellesson, M., and Margareta Friman (2008). Perceived Satisfaction with Public Transport Service in Nine European Cities, Journal of the Transportation Research Forum, Vol. 47, Issue 3 (Public Transit Special Issue 2008), p. 93‐103 • Friman, M., & Gärling, T. (2001b). Frequency of Negative Critical Incidents and Satisfaction with Public Transport Services. II. Journal of Retailing and Consumer Services, Vol. 8, p. 105-114. • Friman, M., Edvardsson, B., & Gärling, T. (2001a). Frequency of Negative Critical Incidents and Satisfaction with Public Transport Services. I. Journal of Retailing and Consumer Services, Vol. 8, p. 95-104. • Friman, Margareta, Edvardsson B., & Gärling, T. (1998). Perceived Service Quality Attributes in Public Transport: Inferences from Complaints and Negative Critical Incidents. Journal of Public Transport, Vol. 2, p. 69-91. • Fujii, Satoshi and Ryuichi Kitamura (2003). What Does a One-Month Free Bus Ticket do to Habitual Drivers? An Experimental Analysis of Habit and Attitude Change. Transportation, Vol. 30, p. 81- 95. • Hensher, D. A., Stopher, P., & Bullock, P. (2003). Service quality – developing a service quality index in the provision of commercial bus contracts. Transportation Research Part A Vol. 37, p. 499-517. • Hensher, D.A., Reyes April, J. (2000). Trip chaining as a barrier to the propensity to use public transport, Transportation, Vol. 27, Issue 4, p. 341-361. • Kingham, S., Dickinson, J., and Copsey, S. (2001). Travelling to work: will people move out of their cars, Transport Policy, Vol. 8, p. 151-160. • Mackett, Roger L., and Marion Edwards (1998). The Impact of New Public Transport Systems: Will the Expectations Be Met? Transportation Research Part A: Policy and Practice 32, p. 231-245. • Paulley, N.; Balcombe, R.; Mackett, R.; Titheridge, H.; Preston, J.M.; Wardman, M.R.; Shires, J.D.; White, P. (2006) The demand for public transport: The effects of fares, quality of service, income and car ownership. Transport Policy, Vol. 13, Issue 4, p. 295-306. • Pedersen, T., Friman, M. & Kristensson, P. (2011). Affective forecasting: predicting and experiencing satisfaction with public transport. Journal of Applied Social Psychology, Vol. 41, p. 1926–1946. • Redman Lauren, Friman Margareta, Garling, T. and Hartig, T. (2013). Quality attributes of public transport that attract car users: A research review, Transport Policy, Vol. 25, January, p. 119-127 • Redman, L., Friman, M., Gärling, T., & Hartig, T. (2013). Quality attributes of public transport that attract car users: A research review. Transport Policy, Vol. 25, p. 119-127. 320 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation • Saunders, M., Lewis, P. And Thornhill, A. (2009). Research Methods for Business Students, Pearson Education, UK • Shannon, T., Giles-Corti, B., Pikora, T., Bulsara, M., Shilton, T., & Bull, F. (2006). Active commuting in a university setting: Assessing commuting habits and potential for modal change. Transport Policy, Vol. 13, p. 240-353. • Steg, L. (2005). “Car use: lust and must. Instrumental, symbolic and affective motives for car use.” Transportation Research Part A: Policy and Practice Vol. 39, Issue (2-3), p. 147-162. • Walle, S.V. and Steenberghen Therese (2006). Space and time related determinants of public transport use in trip chains. Transportation Research Part A: Policy and Practice, Vol. 40 Issue 2, p. 151-162. ICESoS 2016 - Proceedings Book 321 �� Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3332 Title A name given to the resource PERCEIVED SATISFACTION WITH PUBLIC TRANSPORT SERVICE: CASE STUDY OF GRAS Author Author Tandir, Natasa Tandir, Haris Abstract A summary of the resource. Abstract: Public service quality is in recent years one of the major challenges for economic analysis. It is due to the size of companies providing public services as well as to the importance of obtained results both for companies offering the services and for the public policy creators and administrators. One of the aspects that can be evaluated is the level of service offered or the supply side. The other side is the perceived satisfaction with the service quality, which represents the demand side aspect. There is not much research that analyses how the passengers perceive the quality of the services. The objective of this paper is two folded. Firstly, to evaluate the quality of GRAS services from the aspect of users and secondly to see what needs to be improved in order for non-users or people who rarely use public transport to become regular users. The information is valuable for policy makers as well as operational managers in the public transport system. An insight into what users consider as important and how they perceive existing public transport service can show that investment and improvement of existing service can really attract new users and keep the existing ones. The data were collected using self-administered internet mediated questionnaires to the residents of Sarajevo Canton. In total 247 persons answered the questionnaire. The response rate was above 50 per cent. The results showed that there is wide space for improvements in service, especially if the company is trying to reach non-users. Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General) Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Extent The size or duration of the resource. 3615 Title A name given to the resource ROLE OF GOOD GOVERNANCE AND LOCAL ASSETS IN DEVELOPMENT OF RURAL AREAS IN FEDERATION OF BOSNIA AND HERZEGOVINA Author Author TANDIR, Natasa Abstract A summary of the resource. Bosnia and Herzegovina is one of the most rural countries in Europe with around 61% of population living in predominantly rural areas. The characteristics of rural areas in BH are similar to the ones in other countries but are also specific in relation to the overall country development, natural resources and mentality of the people (social and human capital). The aim of the study is to investigate the reasons for the differences in economic performance, in particular, to investigate the role of tangible and less tangible factors influencing development outcomes, and to show how people in rural areas perceive the role of local governance, as influential, as mediating or without significant contribution to their development level. The basis of the designed theoretical model is drawn primarily from completed research projects conducted in European Union. Model assumes that the different economic performance of rural areas is the result, in part at least, of five locally available capitals: (1) natural capital; (2) built capital; (3) human capital; (4) social capital; and (5) cultural capital. In order to ensure the significance of this research and contribution to the field, the framework takes into consideration effective governance as having an important role in development of rural areas. To include this driver into the model it evaluates governance through defined principles of good governance found in the literature. This study represents a cross-sectional study which used both quantitative and qualitative methodology. Target population were residents in 72 municipalities classified as rural. In total 521 questionnaires were used in the analysis. The conducted method of analysis that was used was structural equation modelling. The results showed that only natural and human capital have statistically significant influence on development of rural areas. Related to institutional capital or good local governance there is no direct influence on the development, however some kind of contribution exists through other capitals. This research could present, along with other studies and sector analysis, useful base for constructive discussions on direct and long lasting measurements for improving rural development in our country in consistent, systematic and strategic way. Keywords: rural development, capitals, good governance, structural equation modelling Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Thesis NonPeerReviewed S Agriculture (General) https://omeka.ibu.edu.ba/files/original/e1f52abb1e24c7a5d0bf9e02aef0d48d.pdf e00cc43fa64d9820656c0751071991d4 PDF Text Text DETERMINANTS OF FIRM PROFITABILITY IN CROATIA’S MANUFACTURING SECTOR Lorena Škuflić School of economics and business Croatia lskuflic@efzg.hr Danijel Mlinarić School of economics and business Croatia dmlinaric@efzg.hr Marko Družić School of economics and business Croatia mdruzic@efzg.hr Abstract: This paper investigates determinants of the profitability of industrial firms in Croatia, using data for large, medium and small companies for the period 2003-2014. This paper provides a broad theoretical review of the determinants of profitability analysed in economic literature with special remarks on firm level determinants, and explanation of most used variables such as size of firm, revenues, growth rate of revenues, sales, profit in previous years, ownership, productivity level, financial leverage, cost of inputs, indebtedness. Results from the panel ordinary least squares model for Croatia’s manufacturing sector reveal a positive and statistical significant relationship between profitability, total factor productivity, and concentration measured through Herfindahl-Hirschman index. On the other hand, indebtedness and liquidity show a negative relationship with the firm profitability of Croatia’s manufacturing sector. Keywords: Profitability, Determinants, Manufacturing Industry JEL Classification: D22, L10 1. Introduction Manufacturing industry represents a significant base for the long-term economic growth and development of each nation’s economy, especially when it comes to a small country which has to focus on foreign markets during its process of development. A strong industrial base, export-oriented, competitive in the international market, represents an economic objective of both developed and less developed countries. It is evident that the countries, which are in the process of its economic development, exceed from being industrial countries into being service countries, that is, after a certain degree of achieved economic development, industrial sector is being replaced by the service sector. Accordingly, and in the EU, there has been a reduction in the share of manufacturing industry in the gross domestic product, which, in the economic literature, is known as the process of de-industrialization.1 1 De-industrialization began in the mid-60s in the US and copied to Europe, and its manifestations are reflected in reduced number of employees in the manufacturing industry as a result of increased productivity and decrease in demand towards this segment of the economy. ICESoS 2016 - Proceedings Book 269 �International Conference on Economic and Social Studies (ICESoS’16) Reduction in the share of the manufacturing industry in total national production, regarding the number of employees, was affected by the changes in demand, increased productivity and dynamics in trade. The share of the manufacturing industry varies from country to country, ranging from 5.2% in value added GDP (Luxembourg, the year of 2013) to 22.2% (Germany, in 2013). Following the trend line in the manufacturing industry since 1970 to this date the shares have continuously declined in the European countries. In France, the share fell from 22.3% (1970) to 11.3% (2013), while significantly smaller decrease was recorded in Germany, from 27.8% (1970) to 22, 2% (2013). The country which recorded the largest decline in the share of value added in GDP is Luxembourg, where the share dropped from 41.5% (1970) to 5.2% (2013) (www.unctad.org). If the process of de-industrialization is to be observed from the of micro-entity aspect, then it may be due to the slower growth of those companies in relation to companies of the service sector. The cause for the slower growth lies both on the supply and the demand side. The company, like any other living organism has its path, from starting point to death, during which some companies grow faster, some slower, and some stagnate. Length of the company’s existence on the market is also individual and depends on the degree of adaptability to the environment. Companies that produce products with higher demand, achieve faster growth rates, and with the proper cost management they preserve better financial results, which then allow them a higher investment rate and investment in the production process technology. This simple explanation of profitability circle and company’s existence on the market, can be viewed from the Firm`s Theory aspect. The level of profitability depends on the ultimate goal of a business entity. Firm`s Theory, observed through prism of neoclassical school of economics, focuses on the production aspect, specifically on transformation of inputs into outputs, for which a level of technology and market environment, in which entities work, are important in terms of pricing and volume of production, and the market plays an important role on the output side in the design of consumer behaviour. The neoclassical theory company is based on market analysis models of perfect and imperfect competition, and within these other market structure on the analysis of oligopoly and monopoly, and monopolistic competition. The neoclassical theory company believes that the company is also the entrepreneur who is at the same time unified function of owner and manager, and whose main goal is to maximize profit, or to achieve maximum possible difference between total revenue and total costs. An entrepreneur makes the decision on how many inputs to be employed in order to achieve the planned level of production, taking into consideration the price of inputs and output prices on the market. Hence, in the basis of neoclassical theory, property and institution have no influence on the company’s goal, as well as on the amount of knowledge, technology and cost-effectiveness (as summarized set of production capabilities). For each level of output, the entrepreneur determines that quantity of input that will minimize the expenses, but only output, through which the maximum profit is achieved, is considered to be the balanced level of production, which presents the rational behaviour of entrepreneurs. Generally, by reducing the agriculture share, country carries out a higher level of national income and fewer people are employed in that sector, while the employment in the industry increases and so its share in value added, which gives way to the service sector after a certain stage. This process is associated with the reallocation of resources from less to more effective productions which implies structural changes. 270 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation All mentioned provides importance of profitability determinants for firm` performance and on the other hand, undoubted influence on the economy in the whole. Manufacturing industry in Croatia is the important contributor to the Croatian economic growth, especially in the past. It is arguable that the impact of determinants of profitability, throughout the world, is not similar on the firm` financial performance in every country that gives different influence on all stakeholders. Such reason gives motivation for this research which include quantitative data of all manufacturing companies in Croatia for over 11 years, from 2003 until 2014. All data gathered from FINA database. According to that, the aim of this research is to determine which microeconomic factors influence on the profitability of firm`s in Croatian manufacturing industry. The paper is organized as follows. Section 2 presents review of microeconomic determinants of firm profitability what includes theoretical background and related literature with discuss on main characteristics and relations. Section 3 gives extensive overview of methodology, used models and explanation of research results of determinants of profitability. At the end, Section 5 concludes the article and gives main points of research with recommendations for further researches. 2. Review of Microeconomic Determinants of Firm Profitability The connections between the profitability determinants and profitability of companies are well represented in previous researches. Most common question is what drives firm profitability unrelated to the firms’ essence. According to that, models of firm profitability can be classified into two major groups, structure-conduct performance (SCP) and firm effect models (Škuflić, Mlinarić and Družić, forthcoming). There has been a huge volume of literature to date that has sought to identify the determinants of firm profitability. Here are some of them. Gringer and McMKiernan (1991) focused on the determinants of profitability and showed that market share, capital intensity, growth of sales, working capital and decentralization play a significant role in explaining firm profitability. Brush et al. (1999) find that company and industry affect business profitability, but company has the larger influence. In addition to the size of the firms, and investment, some of the other determinants have also affected profitability, such as lagged profitability, a significant determinant of current profit margins, and that industry concentration is positively related to firm profits margins. Further, profit margins are found to be pro cyclical in concentrated industries but counter cyclical in less concentrated industries (McDonald, 1999). Similar, Feeny (2000) found a strong connection of a positive association between capital intensity, size and profitability. In addition, Nunes, Serrasquerio and Sequeria (2009) found a positive relationship between size, growth and profitability. Moreover, they concluded that higher liquidity will not decrease profitability. On the other hand, lower level of debt and lower level of fixed assets are more profitable. Depending on the research, firm-level or industryspecific effects are found to be the dominant factor on firm profitability. According to the all mentioned next Table briefly shows microeconomic determinants and their indicators of firm` profitability. ICESoS 2016 - Proceedings Book 271 �International Conference on Economic and Social Studies (ICESoS’16) Table 1: Microeconomic determinants of firm profitability Determinants Indicators 1. Lagged profitability - net profit from previous year 2. Firm` size - total assets; number of employees 3. Firm growth in industry - growth rate in operating income from the sale of company/growth rate in operating income of the industry 4. Age - years of firm existence 3. Ownership - share of state ownership - share of foreign ownership - cost of production - share of material costs in total costs - growth rate of material costs 4. Cost management - share of labor costs in total costs - growth rate of labor costs - cost of I&R - cost of advertising - financial leverage - leverage ratio - net debt/EBITDA 4. Leverage ratio; capital structure - self-financing coefficient - net debt ratio - share of loans in equity - EBIT/interest coverage ratio 5. Working Capital Productivity; Multifactorial Productivity - operating income/working hours - operating income/capital 6. Tax burden - paid taxes/total costs 7. Export oriented firm - amount of export 8. Import dependence - share of import in total sales 9. Human capital - number of high educated employees 10. Quotation on the stock exchange and EPS - dividends per share - annual growth (decline) rate of market price shares 11. Current ratio 12. Regional affiliation (location) Table 1 shows microeconomic determinants of firm` profitability with their indicators what is in continuation thoroughly explained with all significant literature and authors. CONCENTRATION Generally, in theory of industrial organization it is well known that concentration indicators are good approximation for market power, with positive correlation. There are a lot of researches about positive correlation, one of them is shown in „Oligopoly Theory“ of Stigler (1964). It is demonstrated positive correlation between profit maximization and relative firm size. Saving (1970) also showed same but in correlation 272 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation between firm` shares and Lerner index. Same results are shown also in Encaoua and Jacquernin (1980). According to that, most used approximation of concentration are Herfindahl-Hirschman index and concentration index, with positive correlation, what is in accordance with SCP paradigm (see: Bain, 1951; Demsetz, 1973; Peltzman, 1977). Most important concentration indicators, are briefly described below. Concentration index represents sum of market shares of k number of firm`s. This indicator shows share of total revenues or sales of firm in total revenues or sales of an industry. It is possible to calculate market shares of 4, 8, 20 or even 50 largest firms in the industry. The most common concentration ratios are the and the . Next Table shows classification of market structures for concentration ratio . Table 2: Classification of market structures for concentration ratio Market structure 0= Perfect competition 40 < < 0 Monopolistic competition 60 < =< 40 Weak oligopoly =< 60 Extremely oligopoly =< 90 Monopoly Herfindahl-Hirschman index is defined as the sum of the squares of the market shares of the firms within the industry, with equation The Herfindahl index provides a more complete picture of industry concentration than does the concentration ratio. Here are advantages of HHI: a) HHI gives distribution of markeet shares of four (or eight) firms and compozition of market not just for larger firms. b) HHI also gives more weight to larger firms, respectively it recognizes interction between larger concurents. Table 3: HHI classification of market structures HHI Imperfectly competitive market structure HHI < 1000 Monopolistic competition HHI < 1800 < 1000 Monopolistic competition or oligopoly HHI < 1800 Oligopoly or monopoly SIZE In theoretical and empirical economic literature, within the framework of current researches, issues of correlation of company’s size and profitability are indispensable. A variety of researches, as the main evidence of importance of company’s size arguments, that the average cost of operating a small business is higher than the average cost of operating large enterprises (Agiomirgianakis et al., 2013) so it is necessary to observe the relationship between the two variables. Large enterprises have higher levels of ICESoS 2016 - Proceedings Book 273 �International Conference on Economic and Social Studies (ICESoS’16) profitability when compared to small ones, primarily due to economy of scale. On the other hand, small enterprises are often new players on the market, so they take over market shares and profits of large companies (Papadogonas, 2007). According to above mentioned, and considering the majority of studies that show the significance of company’s size to its level of profitability (see Dwyer et al., 2010), we can generally state and assume a positive correlation. According to RBV theory, the positive correlation between company’s size and profitability, is a result of the more accessible access to capital and of suitability for utilization of the economy of scale’s principles, which ultimately leads to higher profitability. Furthermore, other studies also confirm the hypothesis of positive correlation: Gschwandtner (2005), Nunes et al. (2009), Fukao (2006), Asimakopoulos et al. (2009), Stierwald (2010). The most common choice for company’s size variable comes down to property size, number of employees and total sales, of which one of the most frequently used according to (Hirschey, 2008) is total sales. LAGGED PROFITABILITY Getting back to prior period assets, is mentioned in literature as an indispensable determinant because the lagged profitability is related to profitability of the next period. Positive correlation is expected, which has been confirmed in the works of Bothwell et al. (1984) and Fenny and Rogers (1999). AGE In the framework of the resource based view theory, RBV (see Jovanovic, 1982; Wernerfelt, 1984), where specific determinants of business enterprise have the greatest significance, it is assumed that the older the company is it can potentially acquire more resources (Autio, 2005), and the older the company is, it possesses higher amounts of information and more experience, enjoys a better reputation and it is enabled to have wider and better access to financing. However, there are a multitude of studies which confirmed the negative relationship of age and profitability, where as an important argument, the lag of older companies to market changes and innovations have been highlighted (Glancey, 1998). According to studies determinant of age can have a positive and a negative impact on profitability. INDEBTEDNESS Generally, indebtedness does not have to have only negative impact on profitability. Namely, if the borrowed funds are invested in products / services which bring an additional income, with the average profit values, indebtedness will in the long term have a positive impact on profitability. Thus, theoretical studies provide complex and intertwined answers on the impact of debt on profitability. The impact of debt on profitability can be divided according to three basic relations (Kebewar, 2012): a) Signal theory which assumes a positive impact of debt on profitability; b) The theory of agency costs: b1.) The correlation is positive if the capital’s agency costs are between the owners and manager, b2.) The correlation is negative if the agency costs of debt are between owners and lenders; c) The tax aspect - correlation is unpredictable, complex and depends on the tax evaluation of interests, income tax and tax valuation. 274 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Such dual points of view are confirmed by the results of empirical researches, where the negative impact has been proved by Majumdar and Chhibber (1999), Eriotis et al. (2002), and Ngobo Capiez (2004), Goddard et al. (2005), Rao et al. (2007), and Tian Zeitun (2007) and Nunes et al. (2009). On the other hand, a positive impact has been proved by Baum et al. (2006, 2007), Berger and Bonaccorsi (2006), Margaritis and Psillaki (2007). The high rate of invested capital refund reflects the real state of the market, namely its imbalance. The degree of profitability is one of the most important indicators of market power. Studies, that tried to prove the connection between capital refund, industry concentration and also entry barriers, have been carried out. Weiss (1974) determined the link between profits, concentration and entry barriers. Salinger (1984) demonstrated that the MES in concentrated industries is linked with capital refunds, while this link was not found with other entry barriers variables such as the level of advertising (Carlton and Perloff, pp. 260-261). The capital structure, according to Bos and Fethersonu (1993), affects the profitability and the companies’ risk. There are several debt ratios used in studies within the capital structure. Muhammad (2003) concludes in his paper, that a certain level of indebtedness is desirable, but an excessive level leads to financial turmoil. It uses indicators such as the ratio of total indebtedness in relation to properties, total capital debt and long-term debt in relation to capital. Ventoura (2002) proves that the ratio of debt and capital has a negative effect on profitability. Finally, literature on the effect of capital structure and profitability states that there are certain circumstances in which the ratio is positive and also negative. FIRM GROWTH IN INDUSTRY According to Greiner (1972) growth of the company in relation to the profitability can have a positive and a negative effect. In case of a negative ratio, the cause is found in violation of interpersonal relationships within the company due to the increased growth of demands for increasing formal relations in order to achieve the necessary efficiency, which in the short term represents a challenge for the achievement of the desired level of profitability. The positive effect is explained by the increased motivation of employees that, given the growth in the future, they will achieve set goals and thus affect profitability. There are few studies which would undoubtedly lead to a defined impact of the company’s growth on the profitability, for example Roper’s (1999) and Gschwandtner’s (2005) study, whose results studied a statistically insignificant relationship between growth and profitability of the company. However, a positive relationship can be considered more natural as evidenced in the work of Serrasqueiro (2009). OWNERSHIP STRUCTURE High quality and comprehensive display for the significance of the ownership structure to the company’s management was given in the work of Berle and Means (1932), which demonstrate the advantages and disadvantages of public ownership. Since then, there are many studies that speak in favor of one or the other ownership structure, but there are also studies that have shown no effect (positive or negative) of property to profitability as in Demsetz and Lehn (1985), Himmelberg et al. (1999), Demsetz and Villalonga (2001), Holderness and Sheehan (1988) and Denis and Denis (1994). Shirley ICESoS 2016 - Proceedings Book 275 �International Conference on Economic and Social Studies (ICESoS’16) and Walsh (2000) explain the differences in company management, depending on the type of ownership. Finally, it is not possible to unambiguously determine the impact, because there are examples and studies for both types although it is expected that the companies in private ownership are more efficient and therefore more profitable. IMPORT DEPENDENCE According to Peltonen et al. (2008) import can have two different effects on profitability. First of all, it can influence in the way that it increases competitiveness on the market and consequently reduces profitability. It can also affect the competitiveness of companies which will ultimately increase profitability. By using the dynamic panel model Peltonen et al. (2008) demonstrated a negative and significant relationship between imports of goods and profitability. Such attitude is confirmed by the works of Sauner-Leroy (2003) and Boulhol (2005). Hansson (1992) determines a different result with respect to geographic region (country) in which the company operates. In summary, studies researching the determinants of profitability have identified several factors in many countries. However, they do not clearly indicate which factors are the most significant in relation to the firm profitability, although different factors have been identified as determinants of profitability in different countries by using the different methods of study. This is an area this research intends to explore. 3. Methodology, model and research results The analyzed period covers the years 2003-2014, for which the data were available. However, for our sample of companies relevant data are not abundant. All data gathered from Croatian database FINA. The FINA database contains tax return information on an annual basis. Each year all of entities in Croatia return data on their income, expenses, and other financial activities. The results have to be evaluated with the fact that some entities in sample may be used for tax planning purposes rather than for reporting the financial activities of a particular line of business. The use of tax entities for accounting purposes will affect the results of an investigation of the determinants of entity profitability using economic variables. This has influenced our choice of explanatory variables, as discussed above, but also a method of estimation. We have applied the panel data analysis method, using the unbalanced sample to obtain the estimated coefficients. It is well known that determinants are product of specific characteristics of industry and at the end economy, namely different variable has different impact and relation with profitability with other intensity (Škuflić, Mlinarić and Družić, forthcoming). This research employed the most important factors that influence firms profitability and that are commonly utilized through the previous researches. The variables and their used measurements are presented in Table 1. The dependent variable is profitability as measured by net profit before tax. As independent variables consider (1) indebtedness (Debt/EBITDA); (2) concentration (Herfindahl-Hirschman index); (3) liquidity (Current ratio); (4) productivity (Total factor productivity); (5) indebtedness (Indebtedness factor). 276 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation Table 4: Variables and measurement Dependent variable Measurement Profitability Net profit before tax Symbol Independent variables Indebtedness Debt/EBITDA ldug_EBITDA Concentration Herfindahl-Hirschman index lhhi2 Liquidity Current ratio lkoefteklik Productivity Total factor productivity LTFP Indebtedness Indebtedness factor lfak_zad Further, while current studies do indicate that panel data analysis is more suitable than other methods of study in determining the profitability of manufacturing companies (Pratheepan, 2014). Therefore this study also hopes to explore the relative importance of determinant of profitability by using the panel data analysis. Panel data (also known as longitudinal or cross sectional time-series data) is a dataset in which the behavior of entities are observed across time. Panel data allows you to control for variables you cannot observe or measure like cultural factors or difference in business practices across companies; or variables that change over time but not across entities. This is, it accounts for individual heterogeneity. With panel data you can include variables at different levels of analysis suitable for multilevel or hierarchical modeling. Some drawbacks are data collection issues, non-response in the case of micro panels or cross-country dependency in the case of macro panels. Usage of fixed-effects (FE) is appropriate in analyzing the impact of variables that vary over time. FE explore the relationship between predictor and outcome variables within an entity. Each entity has its own individual characteristics that may or may not influence the predictor variables. When using FE we assume that something within the individual may impact or bias the predictor or outcome variables and we need to control for this. This is the rationale behind the assumption of the correlation between entity’s error term and predictor variables. FE remove the effect of those time-invariant characteristics so we can assess the net effect of the predictors on the outcome variable. Another important assumption of the FE model is that those time-invariant characteristics are unique to the individual and should not be correlated with other individual characteristics. Each entity is different therefore the entity’s error term and the constant (which captures individual characteristics) should not be correlated with the others. If the error terms are correlated, then FE is no suitable since inferences may not be correct and you need to model that relationship (probably using randomeffects), this is the main rationale for the Hausman test. (Torres-Reyna, 2007) ICESoS 2016 - Proceedings Book 277 �International Conference on Economic and Social Studies (ICESoS’16) For the sample of our research, the fixed effects method is more appropriate than the random effects. This assumption was also formally tested. Breusch-Pagan Lagrange multiplier test is based on verification and selection an appropriate model between Ordinary Least Squares (OLS) or random model. The null hypothesis is when is the variance between the entities (in this case firms) zero, i.e., what implies that there is no panel effects, what allows us to conclude that the usual OLS is suitable method. However, the test result suggest rejection of the null hypothesis with on all levels of reliability, what implies that random model is more appropriate. Further, Hausman test helps us in making decision about better model between fixed and random. Main point is about whether the errors are correlated with regression. The null hypothesis presupposes that they are not, what goes in favour of random model, but if results are opposite, more appropriate is fixed model. The result of Hausman’s test indicates rejection of the null hypothesis at all levels of significance, and fixed effects is better model than random effects. Nevertheless, we have concluded that the fixed effects method should be applied in this case. The results of the estimation are presented in the following table: Table 5: Results of Breusch & Pagan and Hausman tests Breusch and Pagan Lagrangian multiplier test for random effects lPrfPRO[ID,t] = Xb + u[ID] + e[ID,t] Estimated results: 4.771073 .7250876 1.14926 lPrfPRO e u Test: Var 2.184279 .8515208 1.072036 Var(u) = 0 chibar2(01) = 63918.40 Prob > chibar2 = 0.0000 Coefficients (b) (B) fixed random ldug_EBITDA lfak_zad lkoefteklik LTFP lHHI2 sd = sqrt(Var) -.1819732 -.6143266 -.2401719 .0075825 .3131585 -.1885957 -.583628 -.2354695 .0086374 .35242 (b-B) Difference sqrt(diag(V_b-V_B)) S.E. .0066225 -.0306986 -.0047024 -.0010549 -.0392615 .0041334 .0033769 .0037796 .0002127 .0034747 b = consistent under Ho and Ha; obtained from xtreg B = inconsistent under Ha, efficient under Ho; obtained from xtreg Test: Ho: difference in coefficients not systematic chi2(5) = (b-B)'[(V_b-V_B)^(-1)](b-B) = 235.38 Prob>chi2 = 0.0000 278 ICESoS 2016 - Proceedings Book �Regional Economic Development: Entrepreneurship and Innovation The results of panel Ordinary Least Square (OLS), random effects, between effects and fixed affects are reported in Table 6. The basic equation for our model is as follows: Table 6: Results of panel data analysis method )1( )2( )3( )4( VARIABLES OLS Random Between Fixed ldug_EBITDA ***-0.306 ***-0.189 ***-0.364 ***-0.182 )0.0151( )0.0122( )0.0381( )0.0128( ***-0.455 ***-0.584 ***-0.356 ***-0.614 )0.0132( )0.0105( )0.0338( )0.0111( ***-0.199 ***-0.235 ***-0.231 ***-0.240 )0.00688( )0.00690( )0.0145( )0.00787( ***0.0109 ***0.00864 0.00499 ***0.00758 )0.00229( )0.00156( )0.0128( )0.00158( ***0.383 ***0.352 ***0.362 ***0.313 )0.00149( )0.00241( )0.00307( )0.00423( ***15.15 ***15.05 ***14.96 ***14.85 )0.0142( )0.0204( )0.0343( )0.0256( Observations 63,496 63,496 63,496 63,496 R-squared 0.625 0.620 0.462 12,888 12,888 lfak_zad lkoefteklik LTFP lHHI2 Constant Number of ID Standard errors in parentheses *** p<0.01, ** p<0.05, * p<0.1 12,888 The Table above shows dependent variable with profitability which is represent with net profit before tax and five independent variables. All variables are significant on 1%. Concerning statistical significance, estimated parameters and Breusch & Pagan and Hausman tests we have used fixed effects panel models. There is a positive and significant relationship between concentration which is represent with HerfindahlHirschman index and productivity with measurement in total factor productivity with dependent variable (profitability). Contrarily, there is negative and also strong significant relationship between indebtedness which is represent with ratio of debt and EBITDA, liquidity with current ratio and indebtedness factor and profitability. Further more, final and concrete conclusion about relation between profitability and selected microeconomic determinants in Croatian manufacturing industry are given in below. If we change indebtedness by one percent, we would expect profitability to change by -0,182%, in average. If we change Herfindahl-Hirschman index by one percent, we would expect profitability to change by 0,313%, in average. If we change current ratio by one percent, we would expect profitability to change by -0,24%, in average. If we change indebtedness factor by one percent, we would expect profitability to change by -0,614%, in average. If we change total factor productivity by one percent, we would expect profitability to change by 0.00758%, in average. ICESoS 2016 - Proceedings Book 279 �International Conference on Economic and Social Studies (ICESoS’16) The results showed evidence of a strong positive significant relationship between profitability and Herfindahl-Hirschman index and total factor productivity. The strongest negative correlation with profitability has indebtedness factor, followed by current ratio and indebtedness. 4. Concluding remarks Particularities of manufacturing industry, in general sense, considering the changes in macroeconomic and microeconomic indicators with their relation puts determinants of firm profitability for high level of importance for firm`s profitability in Croatia. The main contribution of this paper is the identification of the determinants affecting profitability of manufacturing firms in Croatia. A static panel model method is utilized on a sample of all manufacturing firms with business in Croatia covering the period between 2003 and 2014. Parameter coefficients show that market concentration (Herfindahl-Hirschman index) and total factor productivity had a significant and positive impact on the profitability for the manufacturing industry in Croatia during the study period. The results also showed a significant but negative relationship between indebtedness, current ratio and indebtedness factor. This results implies that concentration and indebtedness factor are determinants with larger influence on profitability and next researches have to absorb that facts. Further, provided results are in line with previous studies in the same area but for future researches we should pay attention to some notes from this research. First of all, there are restrictions about selection of the determinants (different number of determinants give different results), picked econometric tools and usage of different variation of panel (dynamic) models. Inclusive, it is common knowledge that the profitability determinants of manufacturing firms are very important according to the economic development of any country, especially to countries adopting an export what includes oriented industrialization policy within an open economic environment, according to that, more researches in this area are necessary. References • • • • • • • • • Agiomirgianakis, G. M., Magoutas, A. I. i Sfakianakis (2013). 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Abstract: This paper investigates determinants of the profitability of industrial firms in Croatia, using data for large, medium and small companies for the period 2003-2014. This paper provides a broad theoretical review of the determinants of profitability analysed in economic literature with special remarks on firm level determinants, and explanation of most used variables such as size of firm, revenues, growth rate of revenues, sales, profit in previous years, ownership, productivity level, financial leverage, cost of inputs, indebtedness. Results from the panel ordinary least squares model for Croatia’s manufacturing sector reveal a positive and statistical significant relationship between profitability, total factor productivity, and concentration measured through Herfindahl-Hirschman index. On the other hand, indebtedness and liquidity show a negative relationship with the firm profitability of Croatia’s manufacturing sector. Date A point or period of time associated with an event in the lifecycle of the resource 2016 Keywords Keywords. Conference or Workshop Item PeerReviewed H Social Sciences (General)